An approach to a cost analysis of pilot, prototype, model and operational versions of the Southwest Regional Laboratory's (SWRL) Instructional Management System (IMS) is described. Five classes of systems (conceptual, pilot, prototype, model and operational) are defined, and a system development process relating classes of systems in presented. IMS functions are discussed in terms of five subsystems: data generating, communications, data processing, information storage, and report generation. Cost estimates for the communications subsystem are included. (Author/DGC)