Value of supply where consideration is not wholly in money: apply open market value, then monetary equivalents, then comparable valuation. Value of supply for consideration not wholly in money follows a hierarchy: the primary measure is Open Market Value; if unavailable, the sum of monetary consideration and any known monetary equivalent of non monetary consideration at the time of supply; if still indeterminable, value of like kind and quality supplies; failing that, monetary consideration plus an equivalent of non monetary consideration determined by specified valuation rules applied in sequence.