All costs to the U.S. Government for putting the property into use when the property is originally acquired. It includes the amount paid to vendors plus any transportation charges, installation/ assembly, handling charges and storage costs, labor and other direct or indirect production costs (for goods produced or constructed), and outside services for designs, plans, or specifications, billed from sources other than the vendor. It does not include training costs or warranty costs. When the acquisition cost of an item is unavailable, the fair-market value of the item is considered the acquisition cost.
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