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19 Based on the foregoing, the value of a basic benefit unit or “basic net unit cost” can be computed by dividing the total amount of estimated net program costs by the total number of benefit units. Then the amount of assessment for each parcel can be computed by multiplying the Net Unit Cost times the number of Basic Benefit Units per parcel. This is known as “spreading the assessment” or the “assessment spread” in that all costs are allocated proportionally or “spread” amongst all properties within the CBD. The method and basis of spreading program costs varies from one CBD to another based on local geographic conditions, types of programs and activities proposed, and size and development complexity of the District. For example, CBDs may require other benefit zones to be identified to allow for a tiered assessment formula for variable or “stepped-down” benefits derived. Here, program costs spreading variables include benefit zones, linear frontage, lot or parcel size and building square footage, and residential condo parcels. Assessment District Revenue Generation in Fiscal Year 2013-14 from each property variable: Annual assessment per property variable and Benefit Zone: Linear frontage costs: Benefit Zone 1 $ 4.115098 per linear foot/year Benefit Zone 2 $ 2.57962 per linear foot/year Building Square footage costs: $0.045985 per square foot/year Lot Size costs: Benefit Zone 1 $0.0725835 per square foot/year Benefit Zone 2 $0.0478005 per square foot/year Residential Condo costs: $0.20 per square foot of parcel unit square footage Linear Frontage (Both Zones): $117,087 31% Building Square Footage: $50,000 13% Lot Size: $193,225 50% Residential Condos: $24,368 6% Total: $384,680 100%