At Cost
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At Cost means the Costs of Physical Sources have been recovered, but Profit is not collected except as pre-payment toward future production.
Any Price Above Cost paid by a user is treated as that user's investment in more Physical Sources so that user eventually has access to At Cost products as a side-effect of his ownership.
For example, the partial owner of an apple tree (a Physical Source) owns a percentage of those apples At Cost even before they are produced.