Valuation of job-work goods: job charges plus attributable material and royalty costs determine assessable value Valuation of goods manufactured on job-work basis requires adding the job-worker's charges (including any profit not already included) to the cost of materials used, including items supplied free. For recorded media, royalty and studio-recording costs attributable to each unit must be apportioned-using the ratio of royalty-plus-recording costs to the copyright owner's net sales-and added to job-charges. Assessments may be provisional pending prior-year data; suppliers must provide wholesale price, royalty and free-material cost details for finalisation.