The Fuel Reduction Cost Simulator (FRCS) spreadsheet application is public domain software used to estimate costs for fuel reduction treatments involving removal of trees of mixed sizes in the form of whole trees, logs, or chips from a forest. Equipment production rates were developed from existing studies. Equipment operating cost rates are from December 2002 prices for new equipment and wage rates for the Pacific Northwest. These cost assumptions can be modified by the user. There are four ground-based systems, four cable systems, and two helicopter systems. Cost estimates are in U.S. dollars per 100 cubic feet, per green ton, and per acre.