User blog comment:Falgæa/Deflation!/@comment-4131177-20130202140627/@comment-5419795-20130202201626

Yeah, calculating gold effiencies based on non-basic tier items is a bit flawed, seeing as the values might be drastically different depending on the item you choose. You could say the cheapest gold/stat is the base value, but that could skew the efficiencies of other items. It's generally better to leave the non-basic stats separate and say "X item is gold efficient, even without the CDR." Or, "Y item is only gold efficient if the CDR is worth Z gold."