[kawelch]

Here is how I explain accounting to new teams... First you must realize that this is FIRST accounting and it will bear little resemblence to the true accounting books your team keeps...Now, how to record amounts...

Assume you just won the award "Greatest bot EVER built" FIRST wants to immortalize it in New Hampshire but does not want to take your bot. They will need to build an exact replica but they will not accept donated parts or buy in bulk. What would the minimum cost be to reproduce your bot.

Example 1. A donated piece must be purchased for retail.
Ex 2. Even though you bought it for $10 a gross, you only used two... and they sell for $2 a piece, then it costs $4.
Ex 3. It was used unmodified last year, we can use it again this year (pending current rules) but we must pay the same price again...nothing depreciates.

I think this covers most of your questions.