Cost-effectiveness of facility-based, stand-alone and mobile-based voluntary counseling and testing for HIV in Addis Ababa, Ethiopia

Table 1 Recurrent and capital cost components of the VCT service costing

Recurrent cost	Allocation base	Cost data	Method of data collection and data source
Personnel	Time worked	Total payment for full-time staff, part-time staff, and volunteers	Review of annual payroll, and reports and interview
Supplies	Weight/volume	Replacement value	Review of activity, reports, and interview
Operation and maintenance of a vehicle	Time used and volume	Replacement value	Review of reports and interview
Capital cost		Working life year (source)
Buildings	Space used	Rental value	Interview
Equipment	Time used	Replacement value and annualization [32, 37]	Review of fixed assets list and interview
Vehicles	Time used	Replacement value and annualization [32, 37]	Gov’t contracts, supply record from NGO, local dealers
Others		Actual value

ISSN: 1478-7547