 Indirect capital costs are "not" included, such as for road, rail, or airport infrastructure, or for hotel upgrades or other business investment incurred in preparation for the Games but not directly related to staging the Games.The cost overrun for Montreal 1976 is the highest cost overrun on record for any Olympics.The cost and cost overrun for Montreal 1976 compares with costs of USD 4.6 billion and a cost overrun of 51% for Rio 2016 and USD 15 billion and 76% for London 2012.