This paper addresses the computational complexity of scalable video decoding using emerging scalable extension of H.264/AVC (SVC) standard compliant decoder. Scalable functionalities provided by SVC standard encompass temporal, spatial, quality enhancements and their combinations. The complexity model for decoding a bit stream with only temporal, spatial, or quality scalability are developed first. We then extend to a more general model for decoding a bit stream with arbitrarily combined scalability. Comparison with the number of clock cycles used in SVC decoding on a PC shows that the proposed model is very accurate.