PGI 204.71 -UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM    **Parent topic:** PGI Part 204 - ADMINISTRATIVE AND INFORMATION MATTERSPGI 204.7103 Contract line items.       (a) Separately identifiable contract line and subline items (i.e., all except those with characteristics described in DFARS 204.7103-1(a)(2)(iii) or 204.7104-1(a)) shall include a description of the item or service being procured, the associated Product or Service Code (PSC), the quantity, a unit of measure, defined acceptance and inspection locations and requirements, and the delivery schedule or performance period. Contracts for contingency operations shall include the project code at the line item level on each contract action. The list of applicable codes is maintained at http://www.dla.mil/j-6/dlmso/elibrary/ServicePoints/CD_ProjCd_nopoc.docx. The contracting officer is responsible for coordinating any changes from the purchase request to the contract with the requiring activity.          (1) The list of active PSCs is available on the Federal Procurement Data System website under the ‘Worksite’ section under ‘Reference’.          (2) The list of available units of measure is on the Defense Pricing and Contracting website at                https://www.acq.osd.mil/asda/dpc/ce/ds/docs/pds/Line_Item_UoM_List.xlsx            .          (3) Delivery and acceptance locations shall be defined using Activity Address Codes published in (1) DoD Activity Address Directory (DODAAD), DoD 4000.25-6-M, or (2) Military Assistance Program Address Directory System (MAPAD), DoD 4000.25-8-M and available for verification at https://www.daas.dla.mil/daasinq/default.asp.          (4) No activity shall be assigned acceptance responsibility unless that activity has acceptors registered in Wide Area WorkFlow (WAWF). Available roles for an Activity Address Code can be verified at the Active DoDAACs & Roles link on the WAWF homepage at https://wawf.eb.mil/.          (b) Fixed price line items shall include unit prices and total prices. Cost type line items shall not include unit prices, but shall contain the appropriate elements in accordance with FAR part 16. Not separately priced line items shall be so labeled. The notation “No Charge” shall not be used.          (c) The requirements at paragraph (a) and (b) shall be included in the appropriate parts of the contract Schedule.          (d) In structuring line items, especially on fixed-price contracts, due consideration shall be given to the effect of the chosen units of measure on administration and payment. No contract line item shall contain a quantity less than the number of deliveries anticipated on the line item. Contracting officers shall consider the need for periodic deliveries and payments in selecting a unit of measure. Included in this analysis shall be the impact of any financing arrangements under FAR part 32.          (i) Supplies: Line item quantities shall match the actual count of the supplies to be provided. For instance, if more than one delivery is expected, the quantity cannot be “1.”          (ii) Services: Line item quantities shall match the frequency with which performance will be reviewed, and on fixed-price line items, payment made. For example, a contract with a twelve-month period of performance should have a quantity and unit of measure suited to how the contract will be managed. If the intent is to review, accept, and pay for the services monthly, then the quantity should be 12, with a unit of measure such as “Months” or “Lots.” If the intent is to review, accept, and pay for the services quarterly, then the quantity should be 4, with a unit of measure such as “Lot”. If the quantity used is 1, then no payment for delivery can occur until the end of the period of performance. Services with tangible deliveries, such as repairs, shall be structured like supply line items.          (e) The following examples illustrate when the requirements at paragraph (a) apply—          (1) Separately identifiable subline items. The rule applies to subline items 0001AA and 0001AB. It does not apply to the line item 0001, because it does not have a deliverable.          ITEM NO.                      SUPPLIES/SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0001                      Widgets0001AA                      Red painted widgets                      6                      EA                      $10.00                      $60.000001AB                      Unpainted widgets                      6                      EA                      $9.50                      $57.00(2) Informational subline items. The rule applies to line item 0001. It does not apply to subline items 000101, 000102, and 000103 because they do not have deliverables.          ITEM NO.                      SUPPLIES/SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0001                      Widget implementation Joint Service Study                      1                      LOT                      $60,000                      $60,000000101                      Army funding                         (AA: $20,000)000102                      Navy funding                         (AB: $20,000)000103                      Air Force funding                         (AC: $20,000)(3) Line item with no subline items. The rule applies.          ITEM NO.                      SUPPLIES/SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0001                      Red painted widgets                      6                      EA                      $10.00                      $60.00(4) Line item is parent to an exhibit. The rule applies to the exhibit lines.          ITEM NO.                      SUPPLIES/SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0001                      See exhibit A                         ($117.00)A001                      Red painted widgets                      6                      EA                      $10.00                      $60.00A002                      Unpainted widgets                      6                      EA                      $9.50                      $57.00(5) Line is parent to a subline item which refers to an exhibit. The rule applies to the exhibit lines.          ITEM NO.                      SUPPLIES/SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0001                      Widget program0001AA                      Design and develop widgets                      1                      LOT                      $500.00                      $500.000001AB                      See exhibit A                         ($117.00)A001                      Red painted widgets                      6                      EA                      $10.00                      $60.00A002                      Unpainted widgets                      6                      EA                      $9.50                      $57.00    PGI 204.7103-2 Numbering procedures.       (a) Contract line items shall consist of four numeric digits 0001 through 9999. Do not use numbers beyond 9999. Within a given contract, the item numbers shall be sequential but need not be consecutive.          (b) The contract line item number shall be the same as the solicitation line item number unless there is a valid reason for using different numbers.          (c) Once a contract line item number has been assigned, it shall not be assigned to another, different, contract line item in the same contract.PGI 204.7104 Contract subline items.    PGI 204.7104-2 Numbering procedures.       (a) Number subline items by adding either two numeric characters or two alpha characters to the basic contract line item number.          (1) *Information subline item numbers.* Use numeric characters only for information subline items, running 01 through 99. Do not use spaces or special characters to separate the subline item number from the contract line item number that is its root. For example, if the contract line item number is 0001, the first three subline items would be 000101, 000102, and 000103. Do not use a designation more than once within a contract line item.          (2) Separately identified subline items. Use alpha characters only for separately identified subline items, running AA through ZZ. Do not use spaces or special characters to separate the subline item number from the contract line item number that is its root. For example, if the contract line item number is 0001, the first three subline items would be 0001AA, 0001AB, and 0001AC.          (i) Do not use the letters I or O as alpha characters.          (ii) Use all 24 available alpha characters in the second position before selecting a different alpha character for the first position. For example, AA, AB, AC, through AZ before beginning BA, BB, and BC.          (b) Within a given contract line item, the subline item numbers shall be sequential but need not be consecutive.          (c) Exhibits may be used as an alternative to setting forth in the schedule a long list of contract subline items. If exhibits are used, create a contract subline item citing the exhibit's identifier. See DFARS 204.7105.          (d) If a contract line item involves ancillary functions, like packaging and handling, transportation, payment of state or local taxes, or use of reusable containers, and these functions are normally performed by the contractor and the contractor is normally entitled to reimbursement for performing these functions, do not establish a separate subline item solely to account for these functions. However, do identify the functions in the contract schedule. If an offeror separately prices these functions, the contracting officer may establish separate subline items for the functions; however, the separate subline items must conform to the requirements of DFARS 204.7104-1.          (e) The following examples illustrate subline items numbering—          (1) Subline items structured to identify destinations for identical items, identically priced (delivery schedule shall be established for each subline item, not the contract line item).          ITEM NO.                      SUPPLIES/SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0001                      NSN 1615-00-591-6620 Shim, Aluminum Alloy,... Apbl, Rotor, Helicopter PRON A1-9-63821-M1-M1 ACRN:AA0001AA                      A3168R-9030-4025 A2537M IPD: 2 RDD: 334 PROJ: 501                      10                      EA                      $100.00                      $1,000.000001AB                      A3168R-9030-4026 A51AXBM IPD: 2 RDD: 325 PROJ: 502                      10                      EA                      $100.00                      $1,000.000001AC                      A3168R-9030-4027 A67KBCM IPD: 2 RDD: 349 PROJ: 503                      15                      EA                      $100.00                      $1,500.00(2) Subline items structured to identify destinations for identical items, not identically priced (delivery schedule shall be established for each subline item, not the contract line item).          ITEM NO.                      SUPPLIES/SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0001                      NSN 1615-00-591-6620 Shim, Aluminum Alloy,... Apbl, Rotor, Helicopter PRON A1-9-63821-M1-M1 ACRN:AA0001AA                      A3168R-9030-4025 A2537M IPD: 2 RDD: 334 PROJ: 501                      10                      EA                      $100.00                      $1,000.000001AB                      A3168R-9030-4026 A51AXBM IPD: 2 RDD: 325 PROJ: 502                      20                      EA                      $99.00                      $1,980.000001AC                      A3168R-9030-4027 A67KBCM IPD: 2 RDD: 349 PROJ: 503                      30                      EA                      $98.00                      $2,940.00NOTE: Difference in prices for identical items is due to separate destinations for FOB destination delivery.          (3) Subline items structured to identify different sizes of an item that are identically priced (delivery schedule shall be established for each subline item, not the contract line item).          ITEM NO.                      SUPPLIES/ SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0013                      Boots Insulated, Cold Weather White, Type II, Class 1                                            PR                      $38.35                      $13,422.500013AA                      8430-00-655-5541 Size 5N                      500013AB                      8430-00-655-5544 Size 8N                      700013AC                      8430-00-655-5551 Size 9N                      300013AD                      8430-00-655-5535 Size 9R                      200NOTE: Unit price and total amount shown at line item level rather than at subline item level.          (4) Subline items structured to identify different sizes of an item that are not identically priced (delivery schedule shall be established for each subline item, not the contract line item).          ITEM NO.                      SUPPLIES/ SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0002                      Body Armor Ground Troops Variable Type Small Arms, Fragmentation Protective Nylon Felt Vest, Front and Back Plates, Ceramic Plate, Type I0002AA                      First Article                      1                      LO                      NSP0002AB                      8470-00-141-0935 Medium                         Regular                      1936                      SE                      $331.77                      $642,306.720002AC                      8470-00-141-0936 Large                         Regular                      625                      SE                      $355.77                      $222,356.250002AD                      8470-00-141-0937, Medium                         Long                      1237                      SE                      $346.77                      $428,954.490002AE                      8470-00-141-0938, Large                         Long                      804                      SE                      $365.77                      $294,079.08(5) Subline items structured to provide the capability for relating subordinate separately priced packaging costs to the overall contract line item. (Separate delivery schedules shall be established for the subline item identifying the contractor's product and for the subline item identifying packaging. No schedule will be established for the contract line item.)          ITEM NO.                      SUPPLIES/ SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0001                      6105-00-635-6568 50380 Ref No 63504-WZ Armature Motor ACRN: AA0001AA                      6105-00-635-6568 50380 Ref No 63504-WZ Armature Motor ACRN: AA                      2                      EA                      $2,895.87                      $5,791.740001AB                      Packaging ACRN:AA                      2                      EA                      $289.58                      $579.16(6) Subline items structured to identify different accounting classifications for identical items (delivery schedule shall be established for each subline item, not the contract line item).          AJ: 17X150518350315069100000192B000000000000000000          AK: 17X150518370317569100000192B000000000000000000          AL: 17X150519350314369100000192B000000000000000000          ITEM NO.                      SUPPLIES/ SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0002                      Pulse Decoder                         KY-312/A5Q-19                                            EA                      $3,037.400002AA                      Pulse Decoder                         KY-312/A5Q-19 ACRN: AJ                      2                                                                  $6,074.800002AB                      Pulse Decoder                         KY-312/A5Q-19 ACRN: AK                      6                                                                  $18,224.400002AC                      Pulse Decoder                         KY-312/A5Q-19 ACRN: AL                      2                                                                  $6,074.80NOTE: Unit price may be shown at line item level and total amounts shown at subline item level.          (7) Informational subline items established to identify multiple accounting classification citations assigned to a single contract line item.          ITEM NO.                      SUPPLIES/ SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0001                      Air Vehicle                      1                      EA                      $6,700,000                      $6,700,000000101	ACRN:AA $3,300,000000102	ACRN:AB $2,000,000000103	ACRN:AC $1,400,000(8) Subline items structured to identify parts of an assembly (delivery schedule and price shall be established for each identified part at the subline item level, not for the assembly at the contract line item level).          ITEM NO.                      SUPPLIES/ SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0003                      Automatic Degausing System Consisting of: (2 ea @                            $52,061; $104,122 total)0003AA                      Switchboard                      2                      EA                      $52,061.00                      $104,122.000003AB                      Remote Control Panel                      2                      EA                      NSP0003AC                      Power Supply (M Coil) SSM Type 145 Amps, 220 V DC)                      2                      EA                      NSP*                      *                      *                      *                      *0003AF                      Power Supply (A Coil) SSM Type (118 Amps, 220 V                            DC)                      2                      EA                      NSP(9) Subline items structured to identify parts of a kit (delivery schedule and price shall be established for each identified part at the subline item level, not for the kit at the contract line item level).          ITEM NO.                      SUPPLIES/ SERVICE                      QUANTITY                      UNIT                      UNIT PRICE                      AMOUNT0031                      Conversion Kit to Convert Torpedo MK 45 Mod 0 to                            Torpedo MK 45 Mod 1                         (50 Kt @ $10,868.52; $543,426 total)0031AA                      Integrator Assy LD 620106                      50                      EA                      $10,868.52                      $543,426.000031AB                      Pulse Generator Assy LD 587569                      50                      EA                      NSP0031AC                      Drive Shaft Assy LD 587559                      50                      EA                      NSP*                      *                      *                                                                  *0031BF                      Actual Panel Assy LD 542924                      50                      EA                      NSPNOTE: In this example, the prices of subline items 0031AB through 0031BF are included in the Integrator Assembly.PGI 204.7105 Contract exhibits and attachments.       (a) *Use of exhibits*.          (1) Exhibits may be used instead of putting a long list of contract line items or subline items in the contract schedule. Exhibits are particularly useful in buying spare parts.          (2) When using exhibits, establish a contract line or subline item and refer to the exhibit.          (3) Identify exhibits individually.          (4) Each exhibit shall apply to only one contract line item or subline item.          (5) More than one exhibit may apply to a single contract line item.          (6) Data items on a DD Form 1423, Contract Data Requirements List, may be either separately priced or not separately priced.          (i) Separately priced. When data are separately priced, enter the price in Section B of the contract.          (ii) Not separately priced. Include prices in a priced contract line item or subline item.          (7) The contracting officer may append attachments to exhibits, as long as the attachment does not identify a deliverable requirement that has not been established by a contract line item or subline item or exhibit line item.          (8) Include exhibit line items and associated information in the electronically distributed contract documents identified in PGI                 204.201             (3)(i)(A) and (B).          (b) *Numbering exhibits and attachments*.          (1) Use alpha characters to identify exhibits. The alpha characters shall be either single or double capital letters. Do not use the letters I or O.          (2) Once an identifier has been assigned to an exhibit, do not use it on another exhibit in the same contract.          (3) The identifier shall always appear in the first or first and second positions of all applicable exhibit line item numbers.          (4) If the exhibit has more than one page, cite the procurement instrument identification number, exhibit identifier, and applicable contract line or subline item number on each page.          (5) Use numbers to identify attachments.          (c) *Numbering exhibit line items*.          (1) Criteria for establishing. The criteria for establishing exhibit line items are the same as those for establishing contract line items (see DFARS 204.7103).          (2) Procedures for numbering.          (i) Number items in an exhibit in a manner similar to contract line items.          (ii) Number line items using a four-position number.          (A) The first position or the first and second position contain the exhibit identifier.          (B) The third and fourth positions contain the alpha or numeric character serial numbers assigned to the line item when using a double letter exhibit identifier. The second, third and fourth positions contain the alpha or numeric character serial numbers assigned to the line item when using a single letter exhibit identifier.          (iii) Exhibit line item numbers shall be sequential within the exhibit.          (3) Examples.          (i) Two-position serial number for double letter exhibit identifier.          Cumulative No. of Line Items                      Serial Number Sequence1-33                         34-67                         68-101                         102-135                         136-169                         170-203                         204-237                         238-271                         272-305                         306-339                         340-373                         374-407                         408-441                         442-475                         476-509                         510-543                         544-577                         578-611                         612-645                         646-679                         680-713                         714-747                         748-781                         782-815                         816-849                         850-883                         884-917                         918-951                         952-985                         986-1019                         1020-1053                         1054-1087                         1088-1121                         1122-1155                      01 thru 09, then 0A thru 0Z, then                         10 thru 19, then 1A thru 1Z, then                         20 thru 29, then 2A thru 2Z, then                         30 thru 39, then 3A thru 3Z, then                         40 thru 49, then 4A thru 4Z, then                         50 thru 59, then 5A thru 5Z, then                         60 thru 69, then 6A thru 6Z, then                         70 thru 79, then 7A thru 7Z, then                         80 thru 89, then 8A thru 8Z, then                         90 thru 99, then 9A thru 9Z, then                         A0 thru A9, then AA thru AZ, then                         B0 thru B9, then BA thru BZ, then                         C0 thru C9, then CA thru CZ, then                         D0 thru D9, then DA thru DZ, then                         E0 thru E9, then EA thru EZ, then                         F0 thru F9, then FA thru FZ, then                         G0 thru G9, then GA thru GZ, then                         H0 thru H9, then HA thru HZ, then                         J0 thru J9, then JA thru JZ, then                         K0 thru K9, then KA thru KZ, then                         L0 thru L9, then LA thru LZ, then                         M0 thru M9, then MA thru MZ, then                         N0 thru N9, then NA thru NZ, then                         P0 thru P9, then PA thru PZ, then                         Q0 thru Q9, then QA thru QZ, then                         R0 thru R9, then RA thru RZ, then                         S0 thru S9, then SA thru SZ, then                         T0 thru T9, then TA thru TZ, then                         U0 thru U9, then UA thru UZ, then                         V0 thru V9, then VA thru VZ, then                         W0 thru W9, then WA thru WZ, then                         X0 thru X9, then XA thru XZ, then                         Y0 thru Y9, then YA thru YZ, then                         Z0 thru Z9, then ZA thru ZZ(ii) Three-position numbers.          Cumulative No. of Line Items                      Serial Number Sequence1-33                         34-67                         68-101                         102-135                         136-305                      01 thru 009, then 00A thru 00Z, then                         010 thru 019, then 01A thru 01Z, then                         020 thru 029, then 02A thru 02Z, then                         030 thru 039, then 03A thru 03Z and so on to306-339                         340-373                         374-407                         408-441                         442-1121                         1122-1155                         1156-1189                         1190-1223                         1224-1257                         1258-1461                         1462-1495                         1496-1529                         1530-1563                         1564-2277                         2278-2311                         2312-2345                         2346-2379                         2380-2413                         2414-2617                         2618-2651                         2652-2685                         2686-2719                         2720-3433                         3434-3467                         3468-3501                         3502-10403                         10404-10437                         10438-10471                         10472-10709                         10710-10743                         10744-10777                         10778-10811                         10812-11525                         11526-11559                      090 thru 099, then 09A thru 09Z, then                         0A0 thru 0A9, then 0AA thru 0AZ, then                         0B0 thru 0B9, then 0BB thru 0BZ, then                         0C0 thru 0C9, then 0CA thru 0CZ, and so on to                         0Z0 thru 0Z9, then 0ZA thru 0ZZ, then                         100 thru 109, then 10A thru 10Z, then                         110 thru 119, then 11A thru 11Z, then                         120 thru 129, then 12A thru 12Z, and so on to                         190 thru 199, then 19A thru 19Z, then                         1A0 thru 1A9, then 1AA thru 1AZ, then                         1B0 thru 1B9, then 1BA thru 1BZ, and so on to                         1Z0 thru 1Z9, then 1ZA thru 1ZB, then                         200 thru 109, then 10A thru 10Z, then                         210 thru 219, then 21A thru 21Z, then                         220 thru 229, then 22A thru 22Z, and so on to                         290 thru 299, then 29A thru 29Z, then                         2A0 thru 2A9, then 2AA thru 2AZ, then                         2B0 thru 2B9, then 2BA thru 2BZ, and so on to                         2Z0 thru 2Z9, then 2ZA thru 2ZZ, then                         300 thru 309, then 30Z thru 30Z, and so on to                         900 thru 909, then 90A thru 90Z, then                         910 thru 919, then 91A thru 91Z, and so on to                         990 thru 999, then 99A thru 99Z, then                         9A0 thru 9A9, then 9AA thru 9AZ, then                         9B0 thru 9B9, then 9BA thru 9BZ, and so on to                         9Z0 thru 9Z9, then 9ZA thru 9ZZPGI 204.7107 Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).       (a) *Establishing the contract ACRN*.          (1) The contracting office issuing the contract is responsible for assigning ACRNs. This authority shall not be delegated. If more than one office will use the contract (e.g., ordering officers, other contracting officers), the contract must contain instructions for assigning ACRNs.          (2) ACRNs shall be established in accordance with the following guidelines:          (i) Do not use the letters I and O.          (ii) In no case shall an ACRN apply to more than one accounting classification citation, nor shall more than one ACRN be assigned to one accounting classification citation.          (b) *Establishing an AAI.* An AAI, as detailed http://www.acq.osd.mil/dpap/policy/policyvault/USA002246-09-DPAP.pdf, is a six-digit data element that identifies a system in which accounting for specific funds is performed. The funding office will provide to the contracting office the AAI associated with the funding for each line item.          (c) Capturing accounting and appropriations data in procurement. Procurement instruments shall identify the funding used for the effort in one of two ways.          (1) In legacy system environments where the contracting and accounting processes are not sufficiently integrated to ensure use of the Procurement Instrument Identifiers (PIIDs) (see DFARS Subpart 204.16) and line item numbers as common keys, the contract shall include the accounting and appropriations data and ACRN as follows:          (i) Show the ACRN as a detached prefix to the accounting classification citation in the accounting and appropriations data block or, if there are too many accounting classification citations to fit reasonably in that block, in section G (Contract Administration Data).          (ii) ACRNs need not prefix accounting classification citations if the accounting classification citations are present in the contract only for the transportation officer to cite to Government bills of lading.          (iii) If the contracting officer is making a modification to a contract and using the same accounting classification citations, which have had ACRNs assigned to them, the modification need cite only the ACRNs in the accounting and appropriations data block or on the continuation sheets.          (iv) Showing the ACRN in the contract. If there is more than one ACRN in a contract, all the ACRNs will appear in several places in the schedule (e.g., ACRN: AA).          (A) Ship-to/mark-for block. Show the ACRN beside the identity code of each activity in the ship-to/mark-for block unless only one accounting classification citation applies to a line item or subline item. Only one ACRN may be assigned to the same ship-to/mark-for within the same contract line or subline item number unless multiple accounting classification citations apply to a single nonseverable deliverable unit such that the item cannot be related to an individual accounting classification citation.          (B) Supplies/services column.          (*1*) If only one accounting classification citation applies to a line item or a subline item, the ACRN shall be shown in the supplies/services column near the item description.          (*2*) If more than one accounting classification citation applies to a single contract line item, identify each assigned ACRN and the amount of associated funds using informational subline items (see DFARS 204.7104-1(a)).          (2) The contract shall include AAIs and ACRNs in system environments where the accounting systems are able to use PIIDs and line item numbers as common keys to enable traceability of funding to contract actions. Include AAIs and ACRNs as follows:          (i) Showing the ACRN in the contract. If there is more than one ACRN in a contract, all the ACRNs will appear in several places in the schedule (e.g., ACRN: AA).          (A) Ship-to/mark-for block. Show the ACRN beside the identity code of each activity in the ship-to/mark-for block unless only one accounting classification citation applies to a line item or subline item. Only one ACRN may be assigned to the same ship-to/mark-for within the same contract line or subline item number unless multiple accounting classification citations apply to a single nonseverable deliverable unit such that the item cannot be related to an individual accounting classification citation.          (B) Supplies/services column.          (*1*) If only one accounting classification citation applies to a line item or a subline item, the ACRN shall be shown in the supplies/services column near the item description.          (*2*) If more than one accounting classification citation applies to a single contract line item, identify each assigned ACRN and the amount of associated funds using informational subline items (see DFARS 204.7104-1(a)).          (ii) Showing the AAI in the contract. If there is more than one AAI in a contract, show the AAI in the supplies/services column of the Schedule next to the ACRN. A sample showing the AAI is as follows:          ITEM NO                      SUPPLIES/SERVICES                      QUANTITY                      UNIT                      UNIT                         PRICE                      AMOUNT0002                      BRU-32 B/A                         Ejector Bomb Rack                      23                      Each                      $22,206.00                      $510,738.00MILSTRIP: N0001906P7PM230          PURCHASE REQUEST NUMBER: 0010144885-0001          ACRN: AA          AAI: 050119PGI 204.7108 Payment instructions.       (a) *Scope*. This section applies to contracts and orders that             are funded by multiple accounting classification reference number (ACRN) citations and—          (1) Include deliverable line items or deliverable subline items (see             FAR 4.1005-1) that are funded by multiple ACRNs; or          (2) Authorize financing payments.          (b) For contracts and orders covered by this subpart—          (1) The contracting officer shall insert the table at paragraph (b)(2), or a link to the table at (b)(2)             (https://www.acq.osd.mil/dpap/dars/pgi/pgi_htm/current/PGI204_71.htm#pay...)             in Section G of the contract, or equivalent. When some, but not all, of the fixed-price line items in a contract are subject to contract             financing payments, the contracting officer shall clearly identify to which line items             the payment clause(s) included in Section I of the contract apply.          (2) The payment office shall allocate and record the amounts paid from the ACRNs in the contract using the table in this paragraph (b)(2)  based on the type of payment             request submitted (see DFARS 252.232-7006) and the type of effort identified by the Product Service Code for each deliverable             line item or subline item (see FAR 4.1005-1).          For Government Use OnlyContract/Order Payment Clause                      Type of Payment Request                      Supply                      Service                      Construction                      Payment Office                         Allocation Method52.212-4 (Alt I), Contract Terms and Conditions—Commercial                            Products and Commercial Services;                         52.216-7, Allowable Cost and Payment;                         52.232-7, Payments Under Time-and-Materials and Labor-Hour                            Contracts                      Cost Voucher                      X                      X                      N/A                      Line item specific proration. If there is more than one ACRN                         within a deliverable contract line item, the funds will be allocated in the same                         proportion as the amount of funding currently unliquidated for each ACRN on the line                         item billed.52.232-1, Payments; 252.217-7007, Payments (vessel repair and                            alterations)                      Navy Shipbuilding Invoice (Fixed Price)                      X                      X                      N/A                      Line item specific by fiscal year. If there is more than one                            ACRN within a deliverable line or deliverable subline item, the funds will be                            allocated using the oldest funds first. In the event of a deliverable line or                            deliverable subline item with two or more ACRNs with the same fiscal year, those                            amounts will be prorated to the available unliquidated funds for that year.52.232-1, Payments;                         52.232-2, Payments under Fixed-Price Research and Development                            Contracts;                         52.232-3, Payments under Personal Services Contracts;                         52.232-4, Payments under Transportation Contracts and                            Transportation-Related Services Contracts; and                         52.232-6, Payments under Communication Service Contracts with                            Common Carriers                      Invoice                      X                      X                      N/A                      Line item specific proration. If there is more than one ACRN                            within a deliverable line item or deliverable subline item, the funds will be                            allocated in the same proportion as the amount of funding currently unliquidated                            for each ACRN on the deliverable line or deliverable subline item for which payment                            is requested.52.232-5, Payments Under Fixed-Price Construction Contracts                      Construction and Facilities Management Invoice                      N/A                      N/A                      X                      Line item specific by fiscal year. If there is more than one                            ACRN within a deliverable line or deliverable subline item, the funds will be                            allocated using the oldest funds first. In the event of a deliverable line or                            deliverable subline item with two or more ACRNs with the same fiscal year, those                            amounts will be prorated to the available unliquidated funds for that year.52.232-16, Progress Payments (excluding contracts with multiple                            lot progress payments)                      Progress Payment*                      X                      X                      N/A                      Contract-wide proration. Funds shall be allocated in the same                            proportion as the amount of funding currently unliquidated for each ACRN. Progress                            payments are considered contract level financing, and the “contract price” shall                            reflect the fixed-price portion of the contract per FAR 32.501-3.52.232-16, Progress Payments                         252.232-7018, Progress Payments- Multiple Lots                      Progress Payment*                      X                      X                      N/A                      Lot-wide proration (applies to lots specifically identified in                            the contract).                         If there is more than one ACRN within a lot, the funds will be                            allocated in the same proportion as the amount of funding currently unliquidated                            for each ACRN on the lot for which payment is requested.                         See paragraph (c) of this section for multiple lot CLIN                            structure.52.232-29, Terms for Financing of Purchases of Commercial                            Products and Commercial Services;;                         52.232-30, Installment Payments for Commercial Products and                            Commercial Services                      Commercial Product and Commercial Service; Financing*                      X                      X                      N/A                      Specified in approved payment. The contracting officer shall                            specify the amount to be paid and the account(s) to be charged for each payment                            approval in accordance with FAR 32.207(b)(2).52.232-32, Performance-Based Payments                      Performance-Based Payments*                      X                      X                      N/A                      Specified in approved payment. The contracting officer shall                            specify the amount to be paid and the account(s) to be charged for each payment                            approval in accordance with FAR 32.1007(b)(2).252.232-7002, Progress Payments                            for Foreign Military Sales Acquisitions                      Progress Payment*                      X                      X                      N/A                      Allocate costs among line items and countries in a manner                            acceptable to the Administrative Contracting Officer.*Liquidation of Financing Payments. Liquidation will be applied                            by the payment office against those ACRNs which are identified by the payment                            instructions for the delivery payment and in keeping with the liquidation provision                            of the applicable contract financing clause (i.e., progress payment,                            performance-based payment, or commercial product and commercial service financing).(c) The following example illustrates a contract with             multiple lots. Note that each lot is specifically identified in Section B of the             Schedule in the event lot-wide proration will be used in accordance with DFARS             252.232-7018, Progress Payments-Multiple Lots. Note also that cost-reimbursement line             items are not included in the request for progress payment.          Section B – Supplies or services and prices/costs.ITEM NO.                         SUPPLIES/SERVICE                         QUANTITY                         UNIT                         UNIT PRICE                         AMOUNTLot 1 (FYXX)0001                         Lot 1 ABC Vehicle (FFP)0001AA                         Lot 1 ABC Vehicles, Army (Procurement)                         19                         EA                         $300,000                         $5,700,0000001AB                         Lot 1 ABC Vehicles, Marine Corps (Procurement)                         11                         EA                         $300,000                         $3,300,0000002                         Data for Item 0001                                                                                                    NSP0003                         Lot 1 Initial Spares (FFP)0003AA                         Lot 1 ABC Vehicle Initial Spares Army (See Exhibit C, $456,000)                         (Procurement)0003AB                         Lot 1 ABC Vehicle Initial Spares Marine Corps (See Exhibit D, $264,000)                         (Procurement)0004                         Lot 1 System Engineering and Program Management (CPFF)                         1                         Lot                                                  Est. Cost:                            $167,400                                                        Fixed Fee:                            $12,600OPTION ITEMSLot 2 (FYXY)1001                         Lot 2 ABC Vehicles (FFP)1001AA                         Lot 2 ABC Vehicles, Army (Procurement)                         25                         EA                         $303,000                         $7,575,0001001AB                         Lot 2 ABC Vehicles, Marine Corps (Procurement)                         15                         EA                         $307,500                         $4,545,0001002                         Data for Item 1001                                                                                                    NSP1003                         Lot 2 Initial Spares (FFP)1003AA                         Lot 2 ABC Vehicle Initial Spares Army (See Exhibit E, $606,000)                         (Procurement)1003AB                         Lot 2 ABC Vehicle Initial Spares Marine Corps (See Exhibit F, $363,600)                         (Procurement)1004                         Lot 2 System Engineering and Program Management (CPFF)                         1                         Lot                                                  Est. Cost:                            $225,432                                                        Fixed Fee:                            $16,968