⊙ Past implementation shows

that the original estimate is completely out of date
⊙ Conditions change that the original estimate is not suitable 2) Equation 2: EAC = AC + BAC-EV (actual expenditure + budgeted BAC-EV for the remaining work) Application: The current deviation is considered exceptional and a similar deviation will not occur again. (where BAC-EV is the remaining budget3) Equation 3: EAC = AC + (BAC-EV)/CPI