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Everything but Water Resource Projects should use OMB Circular No. A-94, Discount Rates For Cost-Effectiveness, Lease Purchase, and Related Analyses for analysis involving federal funding, or the appropriate commercial discount (interest) rate for non-federal analysis. The FY2015 OMB rate is 2.8% for all non-PL-566 watershed cost and benefit analysis. The US Army Corps of Engineers has a similar table issued annually, Economics Guidance Memorandum, 16-03, Unit Day Values for Recreation for Fiscal Year 2016, at http://planning.usace.army.mil/toolbox/library/EGMs/EGM16-01.pdf.
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