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

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

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  
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