Board Thread:Wiki discussions and announcements/@comment-4881935-20140227190802/@comment-4881935-20140321143422

Deshiba, you are thinking gold efficiency is actual effectiveness, which is not what gold efficiency is about. Gold efficiency has little to do with how you actually use the stats. It just there to compare how much 'gold' you are spending to obtain those stats, which is 'not' subjective.

What is subjective is how effective it is for each champion, but that's not gold value. Just for example; if you are playing a manaless, the gold value of mana does not does change to 0. It remains fixed at 20g because that's the assign value. You may not value 'mana' at 20g, but that doesn't change it's gold value since no matter what you say, you would still have to pay 20g for each mana point (roughly).

I seriously make an effort to note that that section is not about how 'effective' an item is for each champion.