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All Rules in Scaling Items

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Standalone New Scaling Items

Source Pathfinder Unchained pg. 163
A GM can include specific scaling items as individual pieces of treasure even if she isn’t using the scaling items system in her game. The base item can be used without any of the higher-level upgrades, or the GM can pick a higher level and create an individual item that has the base abilities plus one or more unlocked levels. She should use the standard price for that level of scaling item, as described on Table 4–13

For example, a GM could give out a spear of the huntmaster as a CL 6th item worth 3,202 gp with just the base abilities, a CL 8th item worth 4,950 gp with the base abilities plus the 8th-level unlockable ability, a CL 10th item worth 9,300 gp with the base abilities plus the 8th- and 10th-level unlockable abilities, and so on.