So, similarly, should upgrades that raise acquisition value not be factored into what is entered in PCARSS? For examples, upgrades that mean additional expensive parts...or even labor costs?
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There is no requirement to factor in appreciation or depreciation. FAR Part 45 refers to "unit acquisition cost" when outlining the costs to be used during the disposal/reutilization process.
requires the use of unit acquisition cost as follows:
“Unit acquisition cost” means—
(1) For Government-furnished property, the dollar value assigned by the Government and identified in the contract; and
(2) For contractor-acquired property, the cost derived from the Contractor’s records that reflect consistently applied generally accepted accounting principles.