Greater numbers of action items are being generated from the Layer of Protection Analysis (LOPA) process as it becomes increasingly utilized as a method for risk evaluation. The quantity and type of action items result from the combination of initiating events, conditional modifiers, and prescribed guidelines. The quality of the inputs determines whether the action items will actually provide any additional safety benefit. This article is not a procedure for performing a LOPA analysis but presents issues to be aware of when generating a list of initiating events, evaluation of the initiating event severities, and the influence of conditional modifiers. (c) 2013 American Institute of Chemical Engineers Process Saf Prog 33: 183-185, 2014