UCC § 2-712
Cover; Buyer's Procurement of Substitute Goods
(1) After a breach within the preceding section the buyer may "cover" by making in good faith and without unreasonable delay any reasonable purchase of or contract to purchase goods in substitution for those due from the seller. (2) The buyer may recover from the seller as damages the difference between the cost of cover and the contract price together with any incidental or consequential damages as hereinafter defined (Section 2-715), but less expenses saved in consequence of the seller's breach. (3) Failure of the buyer to effect cover within this section does not bar him from any other remedy.
Professor's notes
Elements: (1) after a breach within § 2-711 the buyer may "cover" by making in good faith and without unreasonable delay any reasonable purchase of or contract to purchase goods in substitution for those due from the seller; (2) the buyer may recover the difference between the cost of cover and the contract price, together with incidental and consequential damages (§ 2-715), less expenses saved; (3) failure to cover does not bar the buyer from any other remedy.
This is the buyer's substitute-transaction remedy.
Common misunderstanding: students think cover must be identical goods. § 2-712(1) allows REASONABLE substitution: the buyer may reasonably trade up or trade sideways. Good faith and no unreasonable delay are the gating elements. If buyer doesn't cover, § 2-713 (market-price damages) is the alternative; subsection (3) makes clear the buyer has the choice.
Text
UCC § 2-712. “Cover”; Buyer’s Procurement of Substitute Goods.
(1) After a breach within the preceding section the buyer may “cover” by making in good faith and without unreasonable delay any reasonable purchase of or contract to purchase goods in substitution for those due from the seller.
(2) The buyer may recover from the seller as damages the difference between the cost of cover and the contract price together with any incidental or consequential damages as hereinafter defined (Section 2-715), but less expenses saved in consequence of the seller’s breach.
(3) Failure of the buyer to effect cover within this section does not bar him from any other remedy.
Source: UCC Article 2 (post-2022 amendments), as in the LawJ statutory corpus.