Intended as a budgetary guide for potential replicators, this document presents a detailed discussion of estimated costs involved in setting up and operating a program similar to the Mountin-Plains Career Education Model IV, a residential, family-based education program developed to improve the economic potential and lifestyle of selected student families in a six-state area. Included in this guide is a glossary of terms utilized in the Mountain-Plains cost accounting system. The glossary contains a definition of each budget line item utilized by the program and presented in the display tables attached to the guide. The glossary is followed by a narrative rationale for the cost accounting system and a set of basic assumptions. Also included is a recommended sequence of start-up events to be scheduled. The body of the document presents a detailed statement, by budget line item, of the estimated budget for the total fifteen-month start-up period. Finally, an estimated, annual operational budget for the period post start-up is also presented. The start-up plan and operational budget are also available in a related document, "Management and Resources: The Executive Division" (CE 014 631), which is a supplement to chapter 2 of the Mountain-Plains program handbook (CE 014 630). (BM)