Iowa Code § 715A.9: Value for purposes of identity theft.

1. The value of credit, property, services, or other benefit obtained is its highest value by any reasonable standard at the time the identity theft is committed. Any reasonable standard includes but is not limited to market value within the community, actual value, or replacement value.

2. If credit, property, services, or other benefit is obtained by two or more acts from the same person or location, or from different persons by two or more acts which occur in approximately the same location or time period so that the identity thefts are attributable to a single scheme, plan, or conspiracy, the acts may be considered as a single identity theft and the value may be the total value of all credit, property, services, and other benefit involved.