Federal Acquisition Regulation
Definition
FAR 46.802
High-value item , as used in this subpart, means a contract end item that- (1) Has a high unit cost (normally exceeding $100,000 per unit), such as an aircraft, an aircraft engine, a communication system, a computer system, a missile, or a ship, and (2) Is designated by the contracting officer as a high-value item.
GovGazette