Table 1. Scope of the costing.

No.	Cost component	Province	District	Communes
1	Capital costa
1.1	Building	√	√	√
1.2	Equipment	√	√	√
1.3	Vehicles	√	√	√
2	Recurrent costb
2.1	Personnel	√	√	√
2.2	Vaccines, supplies	√	√	√
2.3	Operation, maintenance	√	√	√
2.4	Recurrent training	√	√	√
2.5	Other costs	√	√	√

^a Capital items: the value of the buildings at the time of the construction was collected and the values of any major renovations were added in. The fixed items vehicles, equipment (e.g. cold chain, refrigerators, cold boxes) and furniture (e.g. desks, tables, chairs) were also listed and their original total purchase prices were obtained from the Finance and Accounting Department at each studied facility.
^b Recurrent items:
- Personnel costs: total income (salaries, allowances, bonuses, insurance fees, other benefits) of managers, vaccinators, physicians, etc. were estimated by taking their total revenues from the Finance and Accounting Department at each studied facility.
- Vaccines, supplies costs (e.g. syringes, ice packs), number of doses supplied, doses administered and their prices were collected from the expanded programme on immunization (EPI) section at each studied facility.
- Operation and maintenance costs (water, electricity, gas, telecommunications, fuel) and other costs (short-term training; information, education and communication activities; monitoring; overheads; etc.) were collected from the finance and accounting department at each studied facility.