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  • Question

    Does the contractor have to capture UNIT Acquisition Cost for the separate items when all associated cost i.e. taxes and shipping is for the whole purchase?


    Answer

    After further discussion with the question submitter, the issue ties in with the components of "unit acquisition cost" as mentioned in FAR 52.245-1(f)(iii)(A)(3). The breakout for "unit acquisition cost" in the Code of Federal Regulations at this link was provided.

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