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. 2016 Dec;19(8):913–920. doi: 10.1016/j.jval.2016.04.014

Table 2.

Hypothetical example when ACERs can be misleading

Comparator Net cost to government (# GDP per capita) Net DALYs averted ACER (# GDP per capita) ICER (# GDP per capita)
Comparator 1 50,000 100,000 0.5 0.5
Comparator 2 60,000 115,000 0.52 0.67

Source: Authors.