In 1973, Ford's Environmental and Safety Engineering division developed a cost–benefit analysis entitled Fatalities Associated with Crash Induced Fuel Leakage and Fires for submission to the NHTSA in support of Ford's objection to proposed stronger fuel system regulation.[77] The document has become known as the Grush /Saundy Report, named for its authors,[78] and as the "Pinto Memo".[79] Cost–benefit analysis was one tool used in the evaluation of safety design decisions accepted by the industry and the NHTSA.[80] The analysis compared the cost of repairs to the societal costs for injuries and deaths related to fires in cases of vehicle rollovers for all cars sold in the US by all manufacturers.