60. Where, in accordance with section 39, any basic component of an insured device is substituted for another at the time of purchase or replacement of the device, the cost of the device assumed by the Board is determined in the following manner: the price fixed in the Tariff for the substituted basic component is subtracted from the purchase or replacement price of the device, and the price fixed in the Tariff for the optional component is then added to the difference.
O.C. 612-94, s. 60; Decision 001-2009, s. 32.