22 U.S.C. § 2403(m) (2010) (Title 22—Chapter 32: Foreign Assistance: general and Administrative Provisions)
As used in this Act—
(m) "Value" means—
(1) with respect to an excess defense article, the actual value of the article plus the gross cost incurred by the United States Government in repairing, rehabilitating, or modifying the article, except that for purposes of section 632(d) [22 U.S.C. § 2392(d)] such actual value shall not be taken into account;
(2) with respect to a nonexcess defense article delivered from inventory to foreign countries or international organizations under this Act, the acquisition cost to the United States Government, adjusted as appropriate for condition and market value;
(3) with respect to a nonexcess defense article delivered from new procurement to foreign countries or international organizations under this Act, the contract or production costs of such article;
(4) with respect to a defense service, the cost to the United States Government of such service; and
(5) with respect to military education and training or services provided under chapter 8 of part II of this Act [22 U.S.C. §§ 2349aa et seq.], the additional costs that are incurred by the United States Government in furnishing such assistance.