Hi,
Does a rectangular sheet of lexan purchased from a store count as COTS? The Lexan was purchased cut to specific rectangular dimensions, but was not custom cut, meaning there was no cutting charge. I think this counts as COTS, but it’s not a 4x8 sheet or whatever size factories sell lexan as.
If it has been measured and cut to size to fit on the robot, that would make it a fabricated part, and would now be part of your Withholding Allowance.
If it was just cut in half to make it fit in your car, and it will be re-cut to fit your robot measurement at the event, then it would still be considered COTS.
If you bought it as a COTS item, so purchased and left as is, it is still a COTS item from whatever store and does not go against your withholding allowance.