**COST BENEFIT ANALYSIS**
** Reporter A (with scopist)	** Reporter B (without scopist)
200 pages @ $3.50 per page -- $700	200 pages @ $3.50 per page -- $700
Less $1 per page to scopist -- $200	(No scopist) --0--
Net income Day 1 -- $500	Net income Day 1 -- $700

**DAY 2**
** Reporter A (with scopist)	** Reporter B (without scopist)
200 pages @ $3.50 per page -- $700	200 pages @ $3.50 per page --0--
Less $1 per page to scopist -- $200	(No scopist) --0--
Net income Day 2 -- $500	Net income Day 2 --0--

**FINAL COMPARISON**
Net income for Reporter A for Days 1 and 2 is $1,000, plus a 100% tax deduction of $400 paid to scopist. Net income for Reporter B for Days 1 and 2 is $700.

** NOTE: Page rates listed in above examples are only hypotheticals and are being used simply to give you an idea of the difference in Court Reporter A's income (working with a scopist) and Court Reporter B's income (working without a scopist) over a 2-day period.