When the game was created, several books accompanied it so players will be able to play it fully.
Those books and manuals contained maps, tips, an empty notebook and loads of pages explaining the properties of each item, so after clearing a dungeon and obtaining so much loot, you could calculate (using the manual) the worth of every item and decide if and to whom to equip it.
Nowdays there are better ways, I am proud to introduce the Virtual Companion to the third game of Might & Magic!
This is a mini web site consisting of four tabs.