First-Year Experiences with the Interagency Guidelines for Drug Donations
(2000; 51 pages)
Table of Contents
View the documentAcknowledgements
View the documentExecutive summary
Open this folder and view contents1. Introduction
Open this folder and view contents2. Sources of information and study methodology
Open this folder and view contents3. Dissemination and uptake of the Guidelines
Close this folder4. Basic characteristics of drug donations
View the documentMagnitude of donations made in the past 12 months
View the documentCost basis of donation value
View the documentPercentage of donations made for emergencies
View the documentPercentage of donations based on specific requests
Open this folder and view contents5. Practical benefits as a result of the Guidelines
View the document6. Drug donations which were hampered, delayed or cancelled
Open this folder and view contents7. Experiences and opinions regarding the 12-month shelf-life requirement
Open this folder and view contents8. Other suggestions to improve the Guidelines
Open this folder and view contents9. How could donation practice be further improved?
View the document10. Summary of recommendations
View the document11. Postscript
View the documentReferences
 

Cost basis of donation value

There was no consistency of method for calculating the value of donations. Some respondents cited more than one method, depending on the nature of the donation. Overall, wholesale cost basis calculation appears to be the commonest (28%), followed by generic cost basis (20%), retail cost basis (9%) and other methods (3%).

to previous section to next section
 

Last updated: May 3, 2013