The average cost per seat was calculated by taking the total contract value and subtracting the development and test flight costs (previously disclosed in NASA’s fiscal year 2020 budget request) and the special studies costs (disclosed in past Government Accountability Office reports) to determine the total mission cost for each contractor. This number was divided by the 24 seats currently assumed over the contactors’ six confirmed missions. These figures were calculated using publicly available information and are averages, not exact costs