[Code of Federal Regulations] [Title 48, Volume 1] [Revised as of October 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR45] [Page 829-830] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 1--FEDERAL ACQUISITION REGULATION PART 45--GOVERNMENT PROPERTY--Table of Contents Subpart 45.5--Management of Government Property in the Possession of Contractors 45.505-11 Records of transportation and installation costs of plant equipment. (Note: This subsection 45.505-11 does not apply to nonprofit organizations.) (a) Transportation costs. (1) The contractor shall record within the property control system the transportation and installation costs directly borne by the Government for each item of Government-owned plant equipment with an acquisition cost of $5,000 or more. The administrative contracting officer may require the contractor to provide such recorded costs for use in computing rental charges. (2) If transportation costs are not included in the price of equipment delivered, the contractor shall contact the property administrator for instructions for obtaining applicable freight data. (b) Installation costs. (1) When the contractor performs installation, the cost shall be computed in accordance with the contractor's accounting system (if the system is acceptable for other contract cost determination purposes) and recorded in the property record. (2) When installation is subcontracted, the contractor shall record the cost paid to the subcontractor in the property record. [[Page 830]] (3) When installation costs are included in the price of equipment delivered to the using location, the property records should be so annotated.