Compare and contrast the categories of costs borne by users of a new government-funded untolled highway and those borne by users (customers) of a new water treatment plant that is funded by bills paid by the customers. Your discussion, preferably tabulated, should address the potential out-of-pocket costs, accident costs, safety, time, discomfort, and inconvenience costs, and the operating costs of any user equipment where applicable, at each phase of the system's development.