Also (n.) the instruments and tools used in a production line to produce a particular item. In order to produce a different item, the line must be
retooled. Includes not only standard machinery (
jigs,
drills,
saws,
lasers,
wave-solder machines, what-have-you) but more importantly the
measurements,
routines and special tools made for that particular design. These might include
templates, bits/blades, programming, etc.
Cost of tooling up for the first production run of a product is usually included in the acquisition cost but not the production cost.