[FrankJ]

BOM typically include everything by definition. Regardless of cost.

From the bill of material read me tab

"Any item that was included in the Rookie KOP but not the Veteran KOP should be considered a KOP item and indicated on the BOM. Costs are to be recorded per Section 4.1.3 of The Robot, which can be found at http://frc-manual.usfirst.org."

Implication there is you include used KOP items on the bill of material.

There a few Q&A answers that also imply KOP items are to be on the KOP