Answer

<p>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 an IUID mark applies. </p>
<p>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. </p>
<p>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. </p>
<p>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. </p>
<p>The Government's unit acquisition cost of subassemblies, components, and parts embedded in delivered items need not be separately identified. </p>

Question
17 - How is the acquisition cost of an item valued?