Table 1.

Allocation rules for shared costs

Resource type	Allocation rule
Paid labor	Paid labor costs were allocated to the C19 vaccination program based on a self-reported timesheet indicating how much time each staff spent on C19 vaccination program activities.
Fuel and vehicle maintenance	Fuel and vehicle maintenance costs incurred for all programs were allocated to the C19 vaccination program based on the share of vehicles that were used for C19 vaccination activities.
Electricity	Total electricity costs were allocated to the C19 program based on the share of square meters occupied by cold storage facilities (assuming that cold storage was exclusively used for C19 vaccines during the study period), and by program days proportion in 2021.
Printing	Shared printing costs at each site were allocated using the proportion of staff annual working time dedicated to C19 vaccination program activities.
CCE and CCE maintenance	Proportion of the C19 vaccination program duration in 2021.

*Abbreviations: CCE: cold chain equipment; C19: COVID-19