Value of supply where consideration not wholly in money: determine open market value or add monetary equivalent of non monetary consideration. Where consideration is not wholly in money, value of supply is determined sequentially: use open market value; if unavailable, add cash consideration and any known monetary equivalent of non monetary consideration at the time of supply; if still indeterminable, use value of like kind and quality; and if necessary apply prescribed valuation mechanisms to determine the monetary equivalent and sum it with cash consideration.