The development of a common results framework (CRF) is a complex process which includes but is not limited to: agreeing on common goals with sectoral partners; development of operational plans; cost estimation of actions; setting priorities; as well as continuous rigorous monitoring and evaluation. This guidance note presents the basic requirements for estimating the costs of the interventions in an operational plan for nutrition and is meant as a guide for countries engaged in estimating costs and financing multisectoral plans. A comprehensive nutrition plan will include nutrition-specific, nutrition-sensitive and governance actions. This note focuses specifically on estimating the costs of nutrition-sensitive actions. Each country may take a different approach to cost estimation and nongovernmental stakeholders may have their own internal approaches. Each country should build on its strengths and the systems already in place and work to develop in areas where there is room for growth.