Board Thread:Wiki discussions and announcements/@comment-1990160-20140521040036/@comment-10428734-20140521170850

Agreed. Cost-efficiency is only misleading:

- Almost all completed items have some passive/active that does not have a defined gold value

- Some stats are totally overpriced and increase the cost-effiency of some items unreasonably: mana, hp5, mp5, ms, cdr... This leads to absurb item comparisons (e.g. According to this wiki, Visage is 60% more efficient than Banshee and Heart is 30% more efficient than Randuin, which are both absolutely false)

- Some stats stack multiplicatively rather than additively (e.g. 2000g worth of AD gives less DPS than 1000g worth of AD + 1000g worth of AS), while some stats work very poorly together (e.g. Rageblade)

- Auras are overpriced too. They will not always affect all 5 champions. They will not always benefit all 5 champions (e.g. Annie does not care about Zeke's)

Last thing. There is no strictly "gold-ineffective" item in LoL. Any item can be more valuable than another depending on your champion, your current build, your playstyle, your enemies, their playstyle, the way they build, whether your are ahead or feeding, whether it is early game or late game... If an item was overly cost-efficient, Riot would already have nerfed it. If an item was overly cost-inefficient, Riot would already have reworked/removed it.