Tanzanian low-cost used-car dealers should convert both vehicle sources to the same per-vehicle delivery condition before comparing them. The cost sheet should include at least the purchase price, condition and reconditioning assumptions, document completeness, transit insurance, port charges, estimated working-capital usage, and delivery-to-dealer timing, with joint sign-off from procurement and after-sales. If a low-cost source lacks key documents or condition evidence, its risk cost should be listed separately and it should not be compared directly with a fully documented vehicle. Local procedures are subject to the relevant authorities, licensed providers, and contractual terms. See How similarly priced vehicles should be compared.