The cost or adjusted basis of donated items is the amount you paid for them, less any depreciation, or if you didn't buy the items, their Fair Market Value at the time your received them, also less any depreciation.
People usually estimate this number since they rarely keep accurate records of these purchases.
Your deduction for the donation is the lesser of your cost/ adjusted basis or the Fair Market Value at the time they were donated.
In most donations, the current value of the items is less than the cost or adjusted basis, so the current FMV is the amount of the donation.
If this still doesn't answer your question, you need to be more specific about what you are asking.
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