This publication is a technical report describing the methodology Strategic Policy Branch used in its cumulative impact study (which was published in 1998). The purpose is to further document the methodology and adapt it to estimate coefficients which can be used to assist in the analysis of proposed fees. Its main audience is policy analysts within government. The report presents a description of the economic analysis of user fees, describes a mathematical model used to quantitatively assess the impact of a change in user fees, and presents sets of coefficients or multipliers which can be used to estimate the incidence of proposed fees.