[Code of Federal Regulations] [Title 31, Volume 2] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 31CFR901.10] [Page 1343] TITLE 31--MONEY AND FINANCE: TREASURY CHAPTER IX--FEDERAL CLAIMS COLLECTION STANDARDS (DEPARTMENT OF THE TREASURY--DEPARTMENT OF JUSTICE) PART 901_STANDARDS FOR THE ADMINISTRATIVE COLLECTION OF CLAIMS --Table of Contents Sec. 901.10 Analysis of costs. Agency collection procedures should provide for periodic comparison of costs incurred and amounts collected. Data on costs and corresponding recovery rates for debts of different types and in various dollar ranges should be used to compare the cost effectiveness of alternative collection techniques, establish guidelines with respect to points at which costs of further collection efforts are likely to exceed recoveries, assist in evaluating offers in compromise, and establish minimum debt amounts below which collection efforts need not be taken.