Inclusion of Developer’s Expenses for Development of Objects of Exclusive Rights in the Cost Price

The article considers one of the issues of pricing in the field of public procurement, namely the issue of including costs of intellectual property objects in the product’s cost price. An analysis of costs included in cost prices of deliverables is presented. Methodological principles for including the costs involved in development of objects of exclusive rights at the developer’s own expense in the cost price of deliverables are developed.