Table 1. Cost Items, Sources and Calculations .

Cost Items	Data Sources and Calculations
	Mt Meru RH	Meru DH	Oltrumet DH
Capital Costs
Building sizes	Hospital asset register	Roof sizes measured with Map Developers online tool (Area Calculator)	Roof sizes measured with Map Developers online tool (Area Calculator)
Building historical costs	Hospital asset register	By multiplying total building roof area by per m2 cost of Oltrumet building costs	Costs of some buildings obtained from hospital managers; Costs of others obtained by multiplying the roof area by per m2 cost of the buildings with known costs
List of other assets (equipment, furniture, vehicles)	Hospital asset register	Hospital inventory taken by authors with specially designed inventory forms	Hospital inventory obtained from hospital managers
Costs of others assets (equipment, furniture, vehicles)	Hospital asset register	Mt Meru RH asset register; MSD official price list; procurement records; expert estimates; online price quotations by local vendors	Mt Meru RH asset register; MSD official list; procurement records; expert estimates; online price quotations by local vendors
Conversion between purchasing and replacement costs	Use of World Bank GDP deflator factors	Use of World Bank GDP deflator factors	Use of World Bank GDP deflator factors
Capital (depreciation) costs	Automated on CostIt tool21	Automated on CostIt tool21	Automated on CostIt tool21
Recurrent Costs
Actual staff distribution/composition	Heads of departments and duty rosters	Heads of departments and duty rosters	Heads of departments and duty rosters
Average salary rates per cadre and per level	Calculated from de-identified payroll records	Calculated from de-identified payroll records	Calculated from de-identified payroll records
Salary load per department	Multiplication of the average salary rates and the staff composition data	Multiplication of the average salary rates and the staff composition data	Multiplication of the average salary rates and the staff composition data
Volumes of non-medical supplies to different departments	Procurement department records	Procurement department records/departmental order books	Matron’s supplies record
Volumes of drugs/medical supplies	Pharmacy department	Pharmacy department/departmental order books	Pharmacy records
Unit prices of supplies	MSD official price list; procurement records; expert estimates	MSD official price list; procurement records; expert estimates	MSD official price list; procurement records; expert estimates
Costs of non-medical supplies per department	Unit prices multiplied by the volume of supplies	Unit prices multiplied by the volume of supplies	Unit prices multiplied by the volume of supplies
Costs of drugs/medical supplies per department	Unit prices multiplied by the volume of supplies	Unit prices multiplied by the volume of supplies	Unit prices multiplied by the volume of supplies
Other recurrent costs (running costs, administrative costs, utilities etc)	Annual hospital financial report	Annual hospital financial report	Annual hospital financial report

Abbreviations: DH, district hospital; RH, referral hospital; MSD, Medical Stores Department; GDP, gross domestic product.