1196 Breakdown Structure Detail Code

Codes identifying details relating to a reporting breakdown structure tree

Type
Identifier (ID)
Length
Min 2 / Max 2
Codes
CodeDescription
01Labor
Direct labor costs
02Material
Direct material
03Other Direct Costs (ODC)
Other costs associated with a contract such as freight, travel, postage
04Subcontract
Direct subcontract
05Labor and Material
Sum of labor and material items
06Labor Overhead
Indirect costs associated with direct labor
07Material Overhead
Indirect costs associated with direct material
08Other Overhead
Indirect costs associated with other direct costs
09Total Overhead
Total of all indirect costs incurred on a contract
10Total General and Administrative
Total of all general and administrative types of indirect costs incurred on a contract
11Engineering Labor
Direct engineering labor
12Engineering Overhead
Indirect costs for engineering effort
13Manufacturing Labor
Direct manufacturing labor
14Manufacturing Overhead
Indirect costs for manufacturing effort
15Interdivisional 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.)
16Intercomponent Work Authorization
Coding to identify different work groups who may be doing contract work for a specfic company or division
17Change Document Number
Contract number to track change documents and related tasks or costs associated with contract changes
18Funds Appropriation
Coding to track the source of funds (such as various government agencies)
19Nonrecurring Labor
Labor costs that will only be incurred once
20Nonrecurring Material
Material costs that will only be incurred once
21Nonrecurring Other Direct Costs
Other direct contract costs that will only be incurred once
22Nonrecurring Subcontract
Subcontract costs that will only be incurred once
23Nonrecurring Labor and Material
Sum of labor and material costs that will only be incurred once
24Nonrecurring Engineering Labor
Engineering labor costs that will only be incurred once
25Nonrecurring Manufacturing Labor
Manufacturing labor that will only be incurred once
26Recurring
Costs that will incurr continually over the life of the contract
27Nonrecurring
Costs that will only be incurred once
28Total
29Nonrecurring and Total
30Recurring and Total
31Direct Cost or Hours
32Plant-wide Overhead
33General & Administrative
34Cost of Money
35Profit or Fee
36Total Price
37Total Cost Less General & Administrative
38Total Cost Plus General & Administrative
39Other Costs
40Standard
41Variance
42Purchased Equipment
43Materials and Purchased Items
44Quality Control Labor
45Other Government Effort
46Commercial Effort
47Total Direct Cost Base
48Indirect Labor
49Employee Benefits
50Payroll Taxes
51Employment
52Communications and Travel
53Production Related
54Facilities - Building and Land
55Facilities - Furniture and Equipment
56Administration
57Future Business
58Credits
59Government 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
60Government 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
61Government 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
62Engineering
63Tooling
64Tooling Design
65Tooling Fabrication
66Quality Control
67Manufacturing
70Total Salaries and Wages
71Total Salaries and Wages and Employee Benefits
72Total Purchased Equipment
73Travel - Domestic
74Travel - Foreign
75Participant Stipends
76Participant Tuition & Fees
77Participant Travel
78Participant Other
79Participant Total
80Publication Costs
81Consultant Services
82Computer Automated Data Processing (ADP) Services
83Funding From Non-Federal Sources
84Total Direct Costs
85Human Subject Costs
86Animal Costs
87Alternations and Renovations
88Cost Sharing
A1Issuing Department Indicator
A2Transferring Department Indicator
A3Beginning Fiscal Year Indicator
A4Basic Symbol Number
A5Sub-class
A6Sub-Account Symbol
A7Subhead or Limit
A8Treasury Symbol Number
A9Ending Fiscal Year Indicator
ATAir Force Transportation Account Code (ATAC)
B1Budget Activity Number
B2Budget Sub-activity Number
B3Budget Program Activity
B4Program Year Indicator
B5Fund Code
BLBillings
BYBase Year Costs
C1Program Element
C2Project Task or Budget Subline
C3Budget Restriction
C4Project Account
CMCommitments
CYCurrent Year Costs
D1Major Command Indicator
D2Allotment Receipt Indicator
D3Sub-allotment Receipt Indicator
D4Operating Agency Indicator
D5Bureau Control Number
D6Allotment Serial Number
D7Sub-allotment
E1Major Reimbursement Source Code
E2Detail Reimbursement Source Code
E3Customer Indicator
E4Operating Budget Activity Number
EHEquipment Maintenance
ESEscalation
EXExpenditures
F1Object Class
F2Object Sub-class
F3Element of Expense or Investment Code
F4Element of Resource Code
FEParticipant Fees
FPFixed Price
FRForward Priced
G1Program or Planning Code
G2Special Interest Code or Special Program Cost Code
G3Material Program Code
G4Accounting Processing Code
G5Property Accounting Activity Indicator
H1Cost Code
H2Labor Type Code
H3Reimbursement Indicator Code
H4Cost Allocation Code
H5Classification Code
I1Abbreviated Department of Defense (DoD) Budget and Accounting Classification Code (BACC)
INInsurance
J1Standard Document Number
J2Abbreviated Installation Budget and Accounting Classification Code (BACC)
L1Accounting Station Number
LMLabor - Military
M1Organization Unique Data
MDMovement Designator Code (MDC)
MRManagement Reserve
N1Transaction Type
NPNon-production
P1Disbursing Station Number
P2Paying Station Number
P3Location or Country Code
P4International Balance of Payments (IBOP) Code
P5Foreign Military Sales (FMS) Line Item Number
P6Contract Payment Notice (CPN) Recipient Indicator
RLRental or Lease of Equipment or Facilities
SCService Contracts
TATransportation Account Code (TAC)
TCTermination Costs
TDTechnical Data
TRTraining
TUParticipant Tuition
UBUndistributed Budget
ZZMutually Defined

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