[EricH]

<R21> All items and materials used in the construction of a ROBOT, and their associated costs, shall be recorded (in US dollars) in a consolidated Bill Of Materials (BOM). The BOM must use the FIRST-approved template available for download at http://www.usfirst.org/community/frc...nt.aspx?id=452. Please refer to Rule <R89> in Section 8.3.11 - Robot Inspection for information regarding submission of the BOM.
• All KOP items used on the ROBOT must be included in the BOM. The source for each of the KOP items should be listed as “KOP” and the indicated cost should be listed as “$0.00.”

(emphasis mine)

I think that's as clear as it can be. Use their template, or it doesn't count. Also note that they don't want it in print this year:

<R89> At the time of inspection, teams must submit an electronic copy of their Bill Of Materials (BOM) of all items used in the construction of their ROBOT, and their associated costs, to the inspector (see Rule <R21>). BOMs must be transferred to inspectors at the event via USB drive (inspector or team provided).