
This chart provides the background for the estimated retail values used for calculating the values, based initially on the calculator from Massachusetts Library Association. Some of the values are estimates and averages with revision to reflect local costs.
| Item | Estimated Retail Value | Values Explained |
| Adult Book Borrowed | $27.00 | Average cost of an adult book |
| Children's Book Borrowed | $20.00 | Average cost of a children's book |
| Young Adult Borrowed | $20.00 | Average cost of a young adult book |
| Paperback Book Borrowed | $7.00 | Average cost of a paperback book |
| Magazine Borrowed | $3.50 | Estimated cost to purchase one issue of a popular magazine |
| Videos/DVD's Borrowed | $22.00 | Average cost to purchase a movie. |
| Audiobooks Borrowed | $41.00 | Average cost to purchase an audiobook. |
| Magazines & Newspapers: Daily/Weekly Use in Library | $10.00 | Average monthly cost of a subscription. |
| Interlibrary Loan Materials | $25.00 | Average national cost for loans |
| Meeting Room Use per Hour | $50.00 | Estimate |
| Adult Program Attended | $10.00 | Average ticket price for cultural and educational events |
| Children's Programs Attended | $6.00 | Average admission price to museums and area movie theaters |
| Computer Use | $12.00 | Sample hourly rate at a copy center |
| Reference Questions Asked | $15.00 | Estimated cost per question |