As a litigation accountant, one may review and quantify several life care plans each week, both for plaintiff and defense counsel. On occasion, comparisons between reports are completed, using a ‘compare and contrast’ or ‘exception’ approach. The calculations may appear simple; present valuing the costs using actuarial estimates, taking into account discount rates, mortality and inflation. However, there are many issues to consider when reviewing these costs of care reports. It is prudent to see the overall conceptual issues, rather than merely inputting the individual values.