Unique - Incinerate: Deals an additional 14 + (2 × level) bonus true damage over 3 seconds upon dealing physical damage. Unique - Butcher: Against monsters, deal 20% bonus damage and restore 6% of damage dealt to monsters as health and 3% as mana. Unique - Conservation: You generate Conservation stacks every 1.5 seconds, up to 80. Killing a large monster will consume up to 40 stacks and grant 1 bonus gold per stack consumed. You may only be in possession of 1 Gold Income item.
Gold Income Defense > Health Regen Attack > Damage Magic > Mana Regen
The base stats are 69.8% gold efficient. The item is 100% gold efficient or higher with the following possibilities in combination:
The Incinerate and Butcher passives have at least a combined gold value of 603g. This also includes the true damage the item deals to soft targets (minions, monsters, pets and champions) and how long you attack the target. The damage will ramp up longer the more often you attack it making this item considerably more efficient.
Consuming 603 stacks from the Conservation passive, a minimum time of 15 minutes and 5 seconds if at least one large monster is killed per minute.