Overview of costs input values used in this study.

The perspective of the Hlabisa Treatment and Care Programme was chosen. Costs are stratified by CD4+ count at antiretroviral therapy (ART) initiation, and include costs of diagnostic testing, ART provision, treatment of opportunistic infections, outpatient visits, and inpatient days. In addition, some costs were included for patients seeking care but not (yet) eligible for ART: (1) 1,165 US$ per year for patients with CD4+ counts of 201–350 cells/µl, reflecting costs of testing and treatment of opportunistic infections; and (2) 104 US$ for patients with CD4+ cell counts of >350 cells/µl reflecting costs of CD4+ cell count monitoring. Furthermore, a one-time cost of dying of 1,197 US$ was included for each HIV-related death, irrespective of being on treatment and CD4+ count at initiation.