Linear dependent types were introduced recently [1] as a formal system that allows to precisely capture both the extensional behavior and the time complexity of λ-terms, when the latter are evaluated by Krivine's abstract machine. In this work, we show that the same paradigm can be applied to callby-value computation. A system of linear dependent types for Plotkin's PCF is introduced, called dℓPCF V , whose types reflect the complexity of evaluating terms in the CEK machine. dℓPCF V is proved to be sound, but also relatively complete: every true statement about the extensional and intentional behaviour of terms can be derived, provided all true index term inequalities can be used as assumptions.