This report provides information on the impacts of child abuse and how it has been measured and costed by a number of studies in New Zealand and overseas. It explores how these costs could be applied to the estimates of those abused in care in New Zealand between 1950 and 2019. Ultimately it provides a high-level estimate of the cost of abuse in care in New Zealand. Cost studies capture both the financial costs to the economy and the non-financial costs incurred by the survivor of abuse.