Useful information and tools for calculating the Levelized Cost of Energy (LCOE) and MHK Cost Breakdown Structure. Includes a structure for calculating the capital expenditures and operating costs of a marine energy technology or device, reference resource data for both wave and tidal, and LCOE reporting guidance. These tools are meant to be used to help calculate the Levelized Cost of Energy (LCOE) for an MHK or MRE technology or device.