Introduction to Costing Wise Guide by Aubrey Penning (Spiral bound, 2013)

Brand new: lowest price

The lowest-priced, brand-new, unused, unopened, undamaged item in its original packaging (where packaging is applicable).

Packaging should be the same as what is found in a retail store, unless the item is handmade or was packaged by the manufacturer in non-retail packaging, such as an unprinted box or plastic bag.

See details for additional description.