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Table 1 Costs considered in estimates of HIV-related care

From: Cost effectiveness of option B plus for prevention of mother-to-child transmission of HIV in resource-limited countries: evidence from Kumasi, Ghana

Direct costs Indirect costs – facility level Indirect costs – program support Costs not included in analysis
Staff time caring for clients Administrative staff time Support from national ART program Client time, transport, meals, and other client costs
Drugs to prevent & treat opportunistic infections Supervision from regional level Support from Ghana Health Service Costs incurred by local communities
ARV drugs Office equipment   Negative externalities
Medical consumables & supplies in clinic visits Vehicles used for program administration   Technical assistance or administrative costs incurred by external donor agencies
Laboratory testing Transportation costs for administration   
Medical equipment Public utilities   
Physical infrastructure used for client care Maintenance & repair   
  Staff training   
  Legal & auditing costs