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.    **Parent topic:** PGI 204.7104 Contract subline items.