1196 Breakdown Structure Detail Code

Codes identifying details relating to a reporting breakdown structure tree

Identifier (ID)
Min 2 / Max 2
Direct labor costs
Direct material
03Other Direct Costs (ODC)
Other costs associated with a contract such as freight, travel, postage
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 specific 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
Costs that will incur continually over the life of the contract
Costs that will only be incurred once
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
42Purchased Equipment
43Materials and Purchased Items
44Quality Control Labor
45Other Government Effort
46Commercial Effort
47Total Direct Cost Base
48Indirect Labor
49Employee Benefits
50Payroll Taxes
52Communications and Travel
53Production Related
54Facilities - Building and Land
55Facilities - Furniture and Equipment
57Future Business
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 use in the performance of government contracts such as materials, special tooling, special test equipment, agency-peculiar property, and facilities
64Tooling Design
65Tooling Fabrication
66Quality Control
70Total Salaries and Wages
71Total Salaries and Wages and Employee Benefits
72Total Purchased Equipment
73Travel - Domestic
74Travel - Foreign
75Participant Stipends
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
89Budget Line Item Identification
91Advanced Procurement Indicator
A1Department Indicator
A2Transfer from Department
A3Fiscal Year Indicator
A4Basic Symbol Number
A6Sub-Account Symbol
ATAir Force Transportation Account Code (ATAC)
AYAdvance Procurement Year
B1Budget Activity Number
B2Budget Sub-activity Number
B3Budget Line Item Identification
B4Project/Task/Budget Sub-Line
B5Advance Procurement Year
B6Fund Code
BYBase Year Costs
C1Program Element
C2Budgetary Restrictions
C3Funding Type
CYCurrent Year Costs
D1Defense Agency Level Organization
D2Major Command Level Organization
D3Field Level Organization
D4Work Center
D5Allotment Recipient
D6Sub-allotment Recipient
D7Work Center Recipient
E1Major Reimbursement Source Code
E2Detail Reimbursement Source Code
E3Customer Indicator
EHEquipment Maintenance
F1Object Class
F2Object Sub-class
F3Government or Public Sector Identifier
F4Foreign Currency Code
F5Country Code
FEParticipant Fees
FPFixed Price
FRForward Priced
FTFunding Type
G1Program or Planning Code
G2Special Interest Code or Special Program Cost Code
H1Cost Code
H2Labor Type Code
H3Cost Allocation Code
H4Classification Code
I1Abbreviated Department of Defense (DoD) Budget and Accounting Classification Code (BACC)
J1Document or Record Reference Number
K6Accounting Classification Reference Code
L1Accounting Installation Number
LMLabor - Military
M1Local Installation Data
MDMovement Designator Code (MDC)
MRManagement Reserve
N1Transaction Type
P1Disbursing Station Number
P2International Balance of Payments (IBOP) Code
P3Disbursing Office Voucher Number
RLRental or Lease of Equipment or Facilities
SCService Contracts
TATransportation Account Code (TAC)
TCTermination Costs
TDTechnical Data
TUParticipant Tuition
UBUndistributed Budget
VNDisbursing Office Voucher Number
WCWork Center
ZZMutually Defined

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