The document presents 'tempura', a cost-based optimizer framework for incremental data processing, addressing various computational scenarios such as discretized stream processing and late data handling. It introduces a model for incremental computation that incorporates different algorithms, including retractable and non-retractable options, while examining resource usage and optimization strategies. Tempura is implemented as an open-source tool utilizing Apache Calcite, demonstrating superior performance in generating efficient query plans across varied data arrival patterns.