Other costs associated with a contract such as freight, travel, postage
04
Subcontract
Direct subcontract
05
Labor and Material
Sum of labor and material items
06
Labor Overhead
Indirect costs associated with direct labor
07
Material Overhead
Indirect costs associated with direct material
08
Other Overhead
Indirect costs associated with other direct costs
09
Total Overhead
Total of all indirect costs incurred on a contract
10
Total General and Administrative
Total of all general and administrative types of indirect costs incurred on a contract
11
Engineering Labor
Direct engineering labor
12
Engineering Overhead
Indirect costs for engineering effort
13
Manufacturing Labor
Direct manufacturing labor
14
Manufacturing Overhead
Indirect costs for manufacturing effort
15
Interdivisional Work Authorization
Work to be performed within the same company, but at a different division.
Coding allows tracking of the costs associated with the other division (because indirect costs may be different, etc.)
16
Intercomponent Work Authorization
Coding to identify different work groups who may be doing contract work for a specific company or division
17
Change Document Number
Contract number to track change documents and related tasks or costs associated with contract changes
18
Funds Appropriation
Coding to track the source of funds (such as various government agencies)
19
Nonrecurring Labor
Labor costs that will only be incurred once
20
Nonrecurring Material
Material costs that will only be incurred once
21
Nonrecurring Other Direct Costs
Other direct contract costs that will only be incurred once
22
Nonrecurring Subcontract
Subcontract costs that will only be incurred once
23
Nonrecurring Labor and Material
Sum of labor and material costs that will only be incurred once
24
Nonrecurring Engineering Labor
Engineering labor costs that will only be incurred once
25
Nonrecurring Manufacturing Labor
Manufacturing labor that will only be incurred once
26
Recurring
Costs that will incur continually over the life of the contract
27
Nonrecurring
Costs that will only be incurred once
28
Total
29
Nonrecurring and Total
30
Recurring and Total
31
Direct Cost or Hours
32
Plant-wide Overhead
33
General & Administrative
34
Cost of Money
35
Profit or Fee
36
Total Price
37
Total Cost Less General & Administrative
38
Total Cost Plus General & Administrative
39
Other Costs
40
Standard
41
Variance
42
Purchased Equipment
43
Materials and Purchased Items
44
Quality Control Labor
45
Other Government Effort
46
Commercial Effort
47
Total Direct Cost Base
48
Indirect Labor
49
Employee Benefits
50
Payroll Taxes
51
Employment
52
Communications and Travel
53
Production Related
54
Facilities - Building and Land
55
Facilities - Furniture and Equipment
56
Administration
57
Future Business
58
Credits
59
Government Furnished Equipment
Government property provided to a contractor that is of a capital nature, including equipment, machine tools, test equipment, etc.; used in manufacturing or providing services in performance of a government contract
60
Government Furnished Material
Government property provided to a contractor that is incorporated into or attached to a deliverable end item, or that may be consumed or expended; this includes raw and processed materials, small tools, and supplies that may be consumed in performance of a government contract
61
Government Furnished Property
Government property provided to contractors for used in the performance of government contracts such as materials, special tooling, special test equipment, agency-peculiar property, and facilities
62
Engineering
63
Tooling
64
Tooling Design
65
Tooling Fabrication
66
Quality Control
67
Manufacturing
70
Total Salaries and Wages
71
Total Salaries and Wages and Employee Benefits
72
Total Purchased Equipment
73
Travel - Domestic
74
Travel - Foreign
75
Participant Stipends
77
Participant Travel
78
Participant Other
79
Participant Total
80
Publication Costs
81
Consultant Services
82
Computer Automated Data Processing (ADP) Services
83
Funding From Non-Federal Sources
84
Total Direct Costs
85
Human Subject Costs
86
Animal Costs
87
Alternations and Renovations
88
Cost Sharing
A1
Department Indicator
A2
Transfer from Department
A3
Fiscal Year Indicator
A4
Basic Symbol Number
A5
Sub-class
A6
Sub-Account Symbol
A7
Subhead or Limit
A8
Treasury Symbol Number
A9
Ending Fiscal Year Indicator
AT
Air Force Transportation Account Code (ATAC)
B1
Budget Activity Number
B2
Budget Sub-activity Number
B3
Budget Program Activity
B4
Program Year Indicator
B5
Fund Code
BL
Billings
BY
Base Year Costs
C1
Program Element
C2
Project Task or Budget Subline
C3
Budget Restriction
C4
Project Account
CM
Commitments
CY
Current Year Costs
D1
Defense Agency Allocation Recipient
D2
Defense Agency Sub-allocation Recipient
D3
Component Allocation Recipient
D4
Component Sub-allocation Recipient
D5
Allotment Recipient
D6
Sub-allotment Recipient
D7
Work Center Recipient
E1
Major Reimbursement Source Code
E2
Detail Reimbursement Source Code
E3
Customer Indicator
E4
Operating Budget Activity Number
EH
Equipment Maintenance
ES
Escalation
EX
Expenditures
F1
Object Class
F2
Object Sub-class
F3
Government or Public Sector Identifier
F4
Country Code
FE
Participant Fees
FP
Fixed Price
FR
Forward Priced
G1
Program or Planning Code
G2
Special Interest Code or Special Program Cost Code
G3
Material Program Code
G4
Accounting Processing Code
G5
Property Accounting Activity Indicator
H1
Cost Code
H2
Labor Type Code
H3
Cost Allocation Code
H4
Classification Code
H5
Classification Code
I1
Abbreviated Department of Defense (DoD) Budget and Accounting Classification Code (BACC)
IN
Insurance
J1
Document or Record Reference Number
J2
Abbreviated Installation Budget and Accounting Classification Code (BACC)