127. The Court reiterates that, pursuant to its case law, costs and expenses form part of the concept of reparation because the actions undertaken by the victims in order to obtain justice, at both the national and the international level, entail disbursements that must be compensated when the international responsibility of the State has been declared in a judgment. Regarding the reimbursement of costs and expenses, the Court must make a prudent assessment of their scope, which includes the expenses incurred before the authorities of the domestic jurisdiction and also those incurred during the proceedings before the inter-American system, taking into account the specific circumstances of the case and the nature of the international jurisdiction for the protection of human rights. This assessment may be made based on the principle of equity and taking into account the expenses indicated by the parties, provided their quantum is reasonable. 137 128. Taking into account the amounts requested and the expense vouchers presented, the Court decides to establish, in equity, payment of a total of US$20,000.00 (twenty thousand United States dollars) for costs and expenses in favor of the representatives, which must be shared equally among them all. At the stage of monitoring compliance with judgment, the Court may establish that the State reimburse the victims or their representatives any reasonable expenses incurred at that procedural stage. 138 G. Method of complying with the payments ordered 129. The State shall make the payments of the compensation for non-pecuniary damage and to reimburse costs and expenses established in this judgment directly to the persons indicated herein, within one year of notification of this judgment, without prejudice to making the complete payment before this, pursuant to the following paragraphs. 130. If either of the beneficiaries is deceased or dies before they receive the respective amount, this shall be delivered directly to their heirs, pursuant to the applicable domestic law. 131. The State shall comply with the pecuniary obligations by payment in United States dollars or the equivalent in national currency using the exchange rate published or calculated by a pertinent financial or banking authority on the date nearest to the day of payment to make the respective calculation. 132. If, for reasons that can be attributed to the beneficiaries of the compensation or their heirs, it is not possible to pay the amounts established within the established time frame, the State shall deposit the said amounts in their favor in a deposit account or certificate in a solvent Costa Rican financial institution, in United States dollars, and in the most favorable financial conditions permitted by banking law and practice. If the corresponding compensation is not claimed within ten years, the amounts shall be returned to the State with the interest accrued. 133. The sums allocated in this judgment as compensation for non-pecuniary damage and to reimburse costs and expenses must be delivered to the persons indicated in full, Cf. Case of Garrido and Baigorria v. Argentina. Reparations and costs. Judgment of August 27, 1998. Series C No. 39, para. 82, and Case of Pavez Pavez v. Chile, supra, para. 200. 137 Cf. Case of Ibsen Cárdenas and Ibsen Peña v. Bolivia. Merits, reparations and costs. Judgment of September 1, 2010. Series C No. 217, para. 29, and Case of Pavez Pavez v. Chile, supra, para. 202. 138 36