In an effort to ensure that all materials, products and assemblies are treated in an equitable manner, a very simplistic form of a risk assessment methodology was employed to determine the cost benefit of a three-storey business occupancy - combustible versus non-combustible construction (designed in compliance with BOCA requirements). Statistical data was used to determine the number of fire fatalities in both construction types and to provide the probabilistic values required as input for the decision tree. The number of fire fatalities was then multiplied by the dollar value assigned to demonstrate that the combustible office building does not pose a more serious threat to occupant safety than does the non-combustible office building. Further, in the event of a fire, since the combustible office building is less expensive to construct, it is more cost-effective than the non-combustible office building.