The newest team update addresses this.
Quote:
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T11 The ROBOT Bill of Materials (BOM), listing all items on the ROBOT except those listed in R9-A and -B, and their relevant costs per Section 4.4: Budget Constraints must be presented at the time of Inspection
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Quote:
R9 The total cost of all items on the ROBOT shall not exceed $4000 USD. All costs are to be determined as explained in Section
4.4: Budget Constraints. Exceptions are as follows:
A. individual COTS items that are less than $1 USD each and
B. KOP items
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So my interruption is no, you don't have to list any KOP of items on the team's BOM.
Also KOP is defined as
Quote:
Kit of Parts (KOP) – the collection of items listed on any Kit of Parts Checklist, distributed via FIRST Choice, or obtained via a Product Donation
Voucher (PDV).
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This Q&A should clear some things up. Right now very little has to be listed on most BOM.