This report presents a literature review designed to synthesize and assess previous large-scale evaluations of telecommuting. A concept framework is first proposed to organize the inputs and outputs of a macro-scale telecommuting benefit-cost analysis. Four federal and regional reports are studied in terms of methodology, assumptions, economic approach, and major findings. The review identifies common inputs and discusses the critical assumptions that routinely affect the results. The report concludes with some major findings and an analysis of the economic approaches.