How to calculate the annual costs of NGO-implemented programmes to support orphans and vulnerable children: a six-step approach

Table 4 BIDII CBCO programme equipment, annualized costs and Kenyan inflation

Asset description	Year purchased	Price (KES)	Service life	Resale value	% rate	Annual to purchase year	Annual 2009
Digital camera	2006	24,500	5	0	10%	6463	8693
Laptop	2006	107,000	5	0	10%	28,226	37,965
Printer	2006	12,500	5	0	10%	3297	4435
Secretarial chair	2008	3399	5	0	10%	897	972
Training board	2008	3500	5	0	10%	923	1000
Training board	2008	3500	5	0	10%	923	1000
Toyota 4X4	2007	2,093,854	5	628,156	10%	449,463	550,790
Total						490,193	604,856

The following consumer price index information was used to inflate purchases from 2006, 2007, and 2008 to 2009 levels: 166.888 for 2006, 183.175 for 2007, 207.171 for 2008, and 224.47 for 2009. Source: International Monetary Fund Financial Statistics (http://www.imf.org/external/data.htm).