Value In-Kind Donations for CRA Investment Credit

We recently donated an excessive amount of IT equipment and furniture to local nonprofits in need to use in their offices and to provide programs/services. What value is appropriate and sources to determine values for CRA credit under the Investment Test?

Goodwill, Habitat for Humanity and Salvation Army all have online valuation guides/charts, however none are specific to office furniture or equipment. Our examiners instructed us to use the Fair Market Value which is what you would pay for the item if it were not donated.

We also used FMV when we donated about 25 old PC's to a CRA qualified school.