The list said the three items were valued at $2,993.
Some individual items were valued as high as $60,000.
When the general level of prices is changing this means that different items are valued in monetary units of different purchasing power.
Steven Bandini, a tax partner at the accounting firm Zapken & Loeb, said that if the items were valued modestly at $50,000, they would probably carry a tax burden of about $14,000.
In the full top-down microcosting method, all items were valued using a top-down approach (Table 1).
Surgery, anaesthesia and intensive care items were valued from the HCL cost accounting weighted, respectively, by the surgery Relative Cost Index (RCI), anaesthesia RCI and a combination of the anaesthesia RCI and length of stay.
The items were valued at £2 million.
The value of training and start-up items were valued at their financial cost.
Resource items were valued using national unit costs for 2005/2006 [ 4, 5].
In addition, donated items were valued and included in the cost calculation.
