"Dealer's cost," "factory invoice," or similar terms are defined as the actual cost to the dealer of any vehicle or part thereof delivered to the dealer's place of business. "Dealer's cost" or similar terms do not include expenses incurred by the dealer such as flooring, overhead, commissions, dealer advertising, or other costs.
Cal. Code Regs. Tit. 13, § 255.01
Note: Authority cited: Section 1651, Vehicle Code. Reference: Sections 11713 and 11713.1, Vehicle Code.