How does the Department intend to capture item acquisition cost?
All property delivered to the Government must be delivered on a contract line item. The acquisition cost of each item entering the Government property inventory is captured on the contract line item (CLIN) or subline (SLIN) item. CLINs, and SLINs are established when the contract is structured prior to award and must be included for all items for which the Government will take delivery, either during the performance of or at completion of the contract. The estimated acquisition cost of property will be identified upon delivery. The table below shows the preferred approach for identifying the acquisition cost of items delivered under a contract is for the items to be separately priced under CLINs or SLINs. Informational subline items are used to capture the acquisition cost for items to be delivered when separately priced CLINs or SLINs are not practicable. Informational SLINS used only for identification of acquisition cost have to be clearly marked as such so they are not confused wit