I've seen $173 million somewhere else, one of the two must have switched the 7 and the 3
There is a misunderstanding especially arisen from Ukranian sources.
The ship won't be delivered as an "empty shell"
It will be equipped in Turkey, with anything except to be provided by Ukraine, and integration of Ukranian systems will be conducted by Turkish personnel in Ukraine (excluded from that budget).
The amount also excludes any ToT, production packages-drawings, training of personnel/engineers, integration of ukrainian systems. The price won't be such low if Ukrainians were receiveing production plans and blue prints or any training regarding to the construction.
It includes :
-steel construction, piping
-propulsion systems (if ukranians insist for their gas turbines it also excludes integration and installation fees for that particular choice we still didn't hear about anything from GE thus it may indicate Ukrainian gas turbine) ,
-CMS,
-Some of the electronics (consoles, data centers, ship management system etc)
-CIWS (less likely, they seem to request oerlikon but can be procured by Turkey within the budget)
-furnitures and machinery
They also insists for Ukranian radar &sensor integration (search radar, navigation radar, FCR, sonar) this is also excluded from the price.
Ada class is known to cost somewhere around 240-260M. Removing RAM relieves 30M , Harpoon 10M, Torpedoes 5, Furhermore Aselsan Hizir might be removed along with active sonar (active sonar will be provided by Ukraine) and without Smart-S and Aselsan AKR the price equals to somewhere around 150-180. The margin is wide because price of some Turkish systems are not known.