Resource		Source of information
Capital	Staff training	Key staff interviews, health facility staff training records, training organisations.
	Buildings	Building measurements, market rental prices.
	Equipment	Ingredients approach, market replacement costs from 2011 supplier catalogues.
Recurrent	Drugs	Ingredients approach, drug prescription data from facility records, 2011 drug price lists from supplier catalogues.
	Transport	Vehicle and motorcycle log books, petty cash expenditure records.
	Staff time	Staff interviews, work duty rosters, staff observations, human resource records, salaries and allowances obtained from the government salary structure for the financial year 2010/2011.
	Supplies	Facility records, supplier catalogues.
	Utilities	Monthly bills for electricity, water, telephone services (where applicable) and security, security staff salaries and allowances, facility expenditure records.