The authors would like to acknowledge the participation of Mary Broga, Terri Sparling and Katherine Sdao-Jarvie for providing input on the scope, direction and utility of this paper from the perspective of the lead agencies. [...] These definitions will be essential for organizing the data about the cost and value of specific services in the value-based planning process, and for standardizing reporting of costs across the province. [...] B. Estimate costs Having determined the list of specific services offered by the agency, the next task is to collect cost data on those services, including the cost/client, the number of clients served and the total cost of providing the service. [...] It is beyond the scope of this report to review the literature on the strengths and limitations of alternative procedures for eliciting judgments about the dimensions of value. [...] Examining the specific services allocation The agency also uses the cost and value data to review allocations at the specific services level.