PC sum

supply allowance for an item where the actual product hasn’t been chosen yet (e.g. tapware). Reconciled at actual cost.

Also known as: Prime Cost item.

Category: Contracts & commercial.

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Migrated from the seed glossary, 2026-05-02. Awaiting Dan’s review for “Why it matters” + “Common gotcha” expansion per WIKI-PLAN §3.6.