“Bottom line—no “like new” charges for what we plan to replace anyway,”
My understanding is that some of these costs are just to bring the vehicles back up to operational standard after being mothballed for several years.
Fresh fluids and filters, new batteries, hoses, tracks, and fixing of any noted deficiencies that would otherwise make the vehicles non-mission capable.
The regab costs could be included in Item #3 as an addition in my comment #110, or given their own number as an addition. The important question is whether these rehab costs added to the salvage value of the war materials would be as high as the “new production” costs? In fact I wonder if these rehab costs are being added to the “as new” costs making the rehab items even more expensive than new items?