The cost Top 20 (QS News, 21 October) is an excellent idea. Can you make it ‘The cost Top 100’, like the FTSE, including M&E and taking on board David Hamilton’s concerns (Letters, QS News, 28 October)?

I suggest ext/groundwork (20 items); shell & core (30 items); internal (30 items); and M&E (20 items). The illustration was brilliant. Well done.

Ago Okunor, Semi-retired QS