The development cost appraisal of the computer program has been assumed that the appraiser to determine such as development costs on the process from the software engineering aspects. “Completeness appraisal guidelines of a computer program” can be used as a guideline for complete appraisal business, is to provide the procedures and methods for the development costs and the degree of completion of computer programs. For more information about the software development costs calculation, we can refer to the "SW cost estimation guide". Although successful appraisal of a number of development costs based on the guide has been processed, but a number of cases requiring discussion of appraisal results have been discovered. In this paper, we try to analyze the problems that occur when you apply the “SW cost estimation guide".