Section 427.420 - Adjusted Acquisition Cost(A) The adjusted acquisition cost must not exceed the manufacturer's current catalog (list) price and must be evidenced by the purchase price of the equipment listed on a copy of a receipted invoice from the seller.(B) Any additional discounts must be properly disclosed and appropriately reflected in the cost claimed or charges made by the provider pursuant to M.G.L. c. 118E, § 41, and U.S.C. § 1320a-7b(b)(3)(A).(C) If the equipment has not been purchased by the provider at the time of the prior-authorization request, a quote reflecting the absolute lowest price of the item and the catalog (list) price may be substituted for the receipted invoice. The quotation shall be on the manufacturer's letterhead or form and be addressed to the provider.(D) The actual receipted invoice must be placed in the recipient's records. This record shall be maintained and available to the Division pursuant to 130 CMR 427.430.