The SSEN Cost Benefit Analysis Methodology defines how SSEN evaluates the economic, societal, and environmental trade-offs of alternative investment options to support its RIIO-T2 business plan. It provides a structured framework for comparing costs and benefits of different infrastructure and system solutions to identify the most value-for-money option for consumers and communities. The methodology recognises that traditional profit-based appraisals are not suitable for public service network investments, so it monetises relevant benefits and costs where possible and compares them against baseline scenarios. It is applied across project types, acknowledges uncertainty and data limitations, and is used alongside other decision-making tools, not as a sole determinant.