Valuation of computer systems: loaded software must be included in assessable value while separate media are assessed separately. Valuation of computer systems must include the value of any software loaded, etched, burnt or otherwise installed on the machine at the time of clearance, whether operating, application, or firmware/basic software; tangible copies of software supplied separately on removable media are to be assessed separately. The adoption of transaction value does not change this rule; valuation is determined by the form in which the goods are cleared.