2 CFR § 184.5 - Determining the cost of components for manufactured products.

---
identifier: "/us/cfr/t2/s184.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 184.5 - Determining the cost of components for manufactured products."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "184.5"
section_name: "Determining the cost of components for manufactured products."
chapter_name: "OFFICE OF MANAGEMENT AND BUDGET GOVERNMENT-WIDE GUIDANCE FOR FEDERAL FINANCIAL ASSISTANCE"
part_number: "184"
part_name: "BUY AMERICA PREFERENCES FOR INFRASTRUCTURE PROJECTS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Pub. L. 117-58, 135 Stat. 429."
regulatory_source: "88 FR 57787, Aug. 23, 2023, unless otherwise noted."
cfr_part: "184"
---


# 184.5 Determining the cost of components for manufactured products.

In determining whether the cost of components for manufactured products is greater than 55 percent of the total cost of all components, use the following instructions:

(a) For components purchased by the manufacturer, the acquisition cost, including transportation costs to the place of incorporation into the manufactured product (whether or not such costs are paid to a domestic firm), and any applicable duty (whether or not a duty-free entry certificate is issued); or

(b) For components manufactured by the manufacturer, all costs associated with the manufacture of the component, including transportation costs as described in paragraph (a) of this section, plus allocable overhead costs, but excluding profit. Cost of components does not include any costs associated with the manufacture of the manufactured product.