Is there any way to make a case for an avoidance of new purchases? Can this be calculated toward this credit?

For example, If the owner repurposes some old chairs they had in storage with the intention of avoiding buying new chairs, can this be documented? What if they put new fabric or paint on something? It seems I could count the 'cost' as the cost for new fabric/painting... but it would diminish the 'avoided value' that a new chair would be.

My thought is to take the cost of an equivalent new chair and count that as a 'purchase', and say that the chair is 100% salvaged on or off-site. Does this seem like a reasonable approach?