The figures do not include capital spending and are estimates only, with the Treasury costings process yet to begin and election promises only starting to roll out.

One of the big differences between the Labor and Liberal costings is the extra 60 beds that Liberal Leader Jeremy Hanson repeatedly promised to provide at the sub-acute hospital being built at the University of Canberra.

The Liberals now say they will not be able to get the beds operational in by 2019-20, the last year of the budget forward estimates, so they are not included. Labor had costed the promise at $30 million a year.

Liberals treasury spokesman Alistair Coe has, however, included a compensation payment of $223 million to the tram consortium in his figures.

He believes the Liberals would be able to cancel the contract for much less - and is still talking about "repurposing" some of the consortium's attention to other infrastructure projects - but with no certainty about the compensation payout, he is using Labor's estimate of $223 million for now.

Mr Coe's costings for the Liberals' new rapid bus network and other bus changes are costed at $63 million over the four years, in line with Labor's estimate. But Mr Coe said the figure would be adjusted down given Labor was already putting some of the routes in place, and it did not take account of savings from abolishing the Capital Metro agency.

Mr Coe is also counting on keeping the $67 million asset-recycling money from the Commonwealth. That funding is given to the ACT for selling assets, including ACTTAB and a list of government buildings. It is tied to spending on the tram, but Mr Coe believes the federal government will allow it to be directed instead to other infrastructure, such as a Northbourne bus lane.

The Liberals have drawn a line through most of the costs that Chief Minister Andrew Barr attributed to the party.

Mr Barr's office included not only Liberal promises, but other criticisms, suggestions and calls the Liberals have made over the past four years.

This included things such as a construction industry board of inquiry, which the Liberals called for in early 2014 but are no longer pursuing given there has now been a national royal commission.

Among other differences between the Labor and Liberal numbers, the Liberals say they can hold a Fluffy board of inquiry for $10 million all up, not $26 million as claimed by Labor.

The Liberals' figures do not include their capital spending, which they are yet to detail. They have already announced a $375 million capital spend on a new hospital building, but that is to be funded from the $375 million lump sum payment the government has set aside for the tram consortium. Nor do the figures include the roads promises.

Mr Coe said the Liberals' policies to date were "consistent with the priorities of Canberrans". While the compensation payment for scrapping the tram was "extremely unfortunate", the Liberals would save many millions over the 20 year life of the tram contract.

But Mr Barr said the Liberal costings were "half-baked and breathtakingly optimistic" and would mean a "massive budget black hole that can only be filled by sacking public servants, teachers and nurses".

He accused Mr Hanson of breaking his promise for 60 new beds at the University of Canberra public hospital just 10 weeks after making it.

So far, the Liberals' operational spending promises, with most figures summed over four years, are: