The second work (2007) was by Iain McCreary from the consultancy Insight SRI Ltd. This more detailed report offered a first-cut of the cost of FOD, based on a bottom-up analysis of airline maintenance log records. Here, data was broken into per flight direct costs and per flight indirect costs for the top 300 global airports, with detailed footnotes on the supporting data.[20] The Insight SRI research was a standard reference for 2007-2009 as it was the only source presenting costs and thus was quoted by regulators, airports, and technology providers alike.[21]