[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.