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