### Question
What is the definition of cost?


### Answer
The definition of **cost** is as follows in *46 U.S.C. § 53704*:

> given that term in section 502 of the Federal Credit Reform Act of 1990 (2 U.S.C. 661a).

#### Citation:
  - *46 U.S.C. § 53704*
  - Heading: **Subtitle V-Merchant Marine > Part C-Financial Assistance Programs > CHAPTER 537-LOANS AND GUARANTEES > SUBCHAPTER I-GENERAL**

