How is the acquisition cost of an item valued?
It is the policy of the Department of Defense that Contractors shall be required to identify the Government’s unit acquisition cost (as defined in DFARS 252.211-7003(a)) for all items delivered even if none of the criteria for placing a IUID mark applies. For fixed price type line, subline, or exhibit line items, the unit acquisition cost is the unit price identified in the contract at the time of delivery. For cost type contracts [or undefinitized] line, subline, or exhibit line items, the unit acquisition cost is the contractor’s estimated fully burdened unit cost to the Government at the time the item is delivered. For items delivered under a time-and-materials contract, the unit acquisition cost is the contractor’s estimated fully burdened unit cost to the Government at the time of delivery. The Government’s unit acquisition cost of subassemblies, components, and parts embedded in delivered items need not be [separately] identified. An end item may be composed of embedded items, su
