The definition of low-cost is up to you, and it’s fair game to include implementation costs in that assessment. If you have a lot of quick payback measures but not enough budget to implement them all, consider establishing a reasonable upper limit for the implementation cost, in addition to taking payback into account. For example, you could complete all low-cost measures that are $2,500 or less to implement. Remember that any low-cost measures that are not completed must be included in your capital improvement plan.