Cost Estimation helps management determine the total resources (both dollars and FTE personnel) required to bring a system to fruition as well as resources required to support it throughout its full lifecycle. Generally, cost estimates fall into one of two categories: (1) budget estimates, and (2) independent cost estimates. Budget Estimates, or Total Cost of Ownership (TCO) estimates, help managers set realistic budgets for their programs. Independent Government Cost Estimates (IGCEs) help program managers and procurement officials ensure the government is receiving fair and reasonable prices from vendors and service providers.