The report also takes care to offset certain cost elements that have inappropriately been internalized into the existing price of coal,
such as the high social
burden of coal enterprises to provide a broad array of social benefits for its employees (which is not in itself a bad
thing, but is done in a very wasteful manner), and what the researchers consider to be excessive mandatory contributions
by coal enterprises to the Railway Construction Fund (RMB 22 billion in 2006 alone, amounting to 33 % of total profits for the coal industry).