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.