This document contains the estimated impacts of the recommendations of the Texas Higher Education Coordinating Board on Higher Education Cost Efficiencies and descriptions of current practices in other states that are representative of each recommendation. The estimates provide a reasonable expectation of impacts within an order of magnitude of each recommendation. The descriptions of current state practices provide policymakers and institutions of higher education with concrete illustrations as they consider each recommendation. Where available, cost savings of practices in other states are provided. The structure of this appendix mirrors that of the report. The estimated savings for each estimable recommendation are provided along with a brief rationale, including assumptions and methodology, followed by current state practices. The estimates are annual and based upon FY2009 costs and enrollments unless otherwise indicated. In addition, estimates are provided for the Closing the Gaps by 2015 enrollment target of 1.6 million students, a 17.2 percent increase over the FY2009 statewide enrollment of approximately 1.36 million students. One recommendation addresses the process by which capital financing is reviewed and approved. An estimate of reduced future expenditures related to debt financing is provided for this recommendation. Other recommendations involve reduced future space needs. The report contains both short-term and long-term recommendations. Since the long-term recommendations tend not to lend themselves to estimable impacts, the estimates contained in this document correspond primarily to the short-term recommendations. Two appendices are included. (Contains 66 footnotes.)