One of several examples of a completed COCS study that can be found on the American Farmland Trust website. An important aspect to look at in this case study is the methodology and processes conducted in performing this study.
In Kent County, on average, Residential land use generated $21,177,037 in revenues to cover expenditures of $22,242,430, resulting in a net loss of $1,065,393 to the county. Commercial and Industrial land use generated revenues of $2,775,087 to cover expenditures of $1,773,768. Total revenues from Farm and Open Land were $2,060,743, while expenditures were only $860,079.
For every dollar of revenue that Residential land use generated for Kent County, $1.05 was required in public services for county residents. For every dollar of revenue that Commercial and Industrial land use generated in the county, $.64 was required in services. For every dollar that was generated by Farm and Open Land, $.42 was required for associated county services.