---
kind: "section"
citation: "48 C.F.R. § 211.274-3"
title: "48"
number: "211.274-3"
heading: "Policy for valuation."
url: "https://uscodex.org/cfr/48/211.274-3"
---

# §211.274-3. Policy for valuation.

- (a) It is DoD policy that contractors shall be required to identify the Government's unit acquisition cost for all deliverable end items to which item unique identification applies.
- (b) **The Government's unit acquisition cost is—**
  - (1) For fixed-price type line, subline, or exhibit line items, the unit price identified in the contract at the time of delivery;
  - (2) For cost-type or undefinitized line, subline, or exhibit line items, the contractor's estimated fully burdened unit cost to the Government at the time of delivery; and
  - (3) For items delivered under a time-and-materials contract, the contractor's estimated fully burdened unit cost to the Government at the time of delivery.
- (c) The Government's unit acquisition cost of subassemblies, components, and parts embedded in delivered items shall not be separately identified.

## Notes

### Amendments

[70 FR 20836, Apr. 22, 2005, as amended at 78 FR 76072, Dec. 16, 2013]

### Authority

Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.

### Source

Source: 60 FR 61594, Nov. 30, 1995, unless otherwise noted.

### Amendments

[70 FR 20836, Apr. 22, 2005, as amended at 78 FR 76072, Dec. 16, 2013]