United States Government Glossary of Interagency and Associated Terms/acquisition cost of equipment

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acquisition cost of equipment - the net invoice price of the equipment, including the cost of modifications, attachments, accessories, or auxiliary apparatus necessary to make the property usable for the purpose for which it was acquired. Other charges, such as the cost of installation, transportation, taxes, duty or protective in-transit insurance, shall be included or excluded from the unit acquisition cost in accordance with the recipient's regular accounting practices. (SOURCE - White House, OMB, Circular A‐110)