Ardesson v. Legion Ins. [1/15/98] 1998 MTWCC 2 Under section 39-71-123, MCA (1995), wages include the "actual value" of board constituting part of an employee's remuneration. "Actual value" is the equivalent of "market value." Based on common experience of the cost of meals generally and in institutional settings, the Court values the meals received by a cook for a nursing home at $4.50 for purposes of setting the TTD rate.