New Brunswick Liberal leader Brian Gallant released his party's full election platform in a farmer's field outside Fredericton on Thursday with what what appeared to be a new set of cheaper costing numbers for the approximately 123 commitments the party is making to voters.

"Our Liberal platform is costed and will result in a new investment of $49 million per year once fully implemented," said Gallant, who released the document just four days before Monday's vote.

But that $49 million figure, which Gallant indicated will be the total cost of all promises in year four of his second mandate, is well below the $116.3 million in new expenses the party submitted to Elections NB during the campaign and which the agency has logged into its system.

The Liberal party did not immediately respond to a question about why there are two sets of election promise costing estimates and which of the the two it considers accurate.

However, last week Gallant appeared critical of Elections NB for including a promise the party has made to spend $150 million on infrastructure if it wins the election — $75 million in year three and $75 million in year four — as an expenditure.

"The way Elections New Brunswick form is laid out, they take capital investments and they take operational investments and lump them together," said Gallant.

"That's fine if they want to do it that way but I think it would be important to talk to an accountant — don't take my word for it but talk to an accountant — on the difference of those types of investments and the impact they would respectively have on the deficit. So it is very important that we carve out those different types of investments."

The party does mention the $150 million infrastructure promise on page five of its platform document but appears to then withhold the amount when totalling the cost of its promises on the platform's final page.

"We've given very detailed analysis and explanations of every single one of our planks," Gallant told reporters at the platform news conference.

The cheaper set of numbers allows the party to claim it will run a budget surplus in year three of a new government, while the numbers filed with Elections NB suggest it will still be running a deficit in year three, depending on how the infrastructure spending is handled.

As of this week, Liberals had filed partial costing documents for promises they have been making with Elections NB showing $283.3 million in new spending over the next four budget years, including the infrastructure promise.

But even that amount includes no estimates at all on a wide variety of promises the party has made, including the cost to government of freezing power rates at NB Power for four years, installing fully equipped shop classes in every New Brunswick high school, constructing two new provincial parks and a variety of other commitments.

The Liberal Party filed the paperwork on the $150 million infrastructure spending with Elections New Brunswick in late August, detailing its intention to begin spending the money between 2021 and 2023.

Elections NB spokesman Paul Harpelle said the agency recorded the expense in the normal way.

"We have not received any complaint from the party," said Harpelle. "They are the ones who fill in these forms."