1. Federal Government: annual program expenditures are adjusted to reflect the percentage of eligible (e.g. origin, type, etc.) refugees receiving federal services in their first 12 months. See details in Annex B. <br />2. Provincial and Municipal Governments: Social assistance and health care are imputed based on the annual cost per capita for these services and the number of eligible refugees; less the waiting period. The calculation is adapted to the type of refugees as some certain services, such as income support, is not offered to privately sponsored refugees. More details are available in Annex A.