The DPAP policy letter on Contract Pricing and Cost Accounting - Compliance with DFARS 252.211-7003, "Item Identification and Valuation" which covers guidance on pricing and accounting for costs necessary to implement UID on contracts subject to FAR Part 31 and the applicable CAS, found at: http://www.acq.osd.mil/dpap/policy/policyvault/2004-0502-DPAP.pdf