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 UNITPRICE AMOUNT
0001

NSN 1615-00-591-6620

Shim, Aluminum Alloy,...

Apbl, Rotor, Helicopter

PRON A1-9-63821-M1-M1

ACRN:AA

0001AA

A3168R-9030-4025

A2537M IPD: 2 RDD: 334

PROJ: 501

10 EA $100.00 $1,000.00

0001AB

A3168R-9030-4026

A51AXBM IPD: 2 RDD: 325

PROJ: 502

10 EA $100.00 $1,000.00

0001AC

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 UNITPRICE AMOUNT

0001

NSN 1615-00-591-6620

Shim, Aluminum Alloy,...

Apbl, Rotor, Helicopter

PRON A1-9-63821-M1-M1

ACRN:AA

0001AA

A3168R-9030-4025

A2537M IPD: 2 RDD: 334

PROJ: 501

10 EA $100.00 $1,000.00

0001AB

A3168R-9030-4026

A51AXBM IPD: 2 RDD: 325

PROJ: 502

20 EA $99.00 $1,980.00

0001AC

A3168R-9030-4027

A67KBCM IPD: 2 RDD: 349

PROJ: 503

30 EA $98.00 $2,940.00

NOTE: 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 AMOUNT

0013

Boots Insulated, Cold

Weather White, Type II,

Class 1

PR $38.35 $13,422.50

0013AA 8430-00-655-5541 Size

5N 50

0013AB 8430-00-655-5544 Size

8N 70

0013AC 8430-00-655-5551 Size

9N 30

0013AD 8430-00-655-5535 Size

9R 200

NOTE: 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 UNITPRICE AMOUNT

0002

Body Armor Ground

Troops Variable Type

Small Arms,

Fragmentation

Protective Nylon Felt

Vest, Front and Back

Plates, Ceramic Plate,

Type I

0002AA First Article 1 LO NSP

0002AB

8470-00-141-0935

Medium

Regular

1936 SE $331.77 $642,306.72

0002AC 8470-00-141-0936 Large

Regular 625 SE $355.77 $222,356.25
0002AD

8470-00-141-0937,

Medium

Long

1237 SE $346.77 $428,954.49

0002AE

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 UNITPRICE AMOUNT

0001

6105-00-635-6568 50380

Ref No 63504-WZ

Armature Motor ACRN:

AA

0001AA

6105-00-635-6568 50380

Ref No 63504-WZ

Armature Motor ACRN:

AA

2 EA $2,895.87 $5,791.74

0001AB 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 AMOUNT

0002 Pulse Decoder

KY-312/A5Q-19 EA $3,037.40

0002AA

Pulse Decoder

KY-312/A5Q-19

ACRN: AJ

2 $6,074.80
0002AB

Pulse Decoder

KY-312/A5Q-19

ACRN: AK

6 $18,224.40

0002AC

Pulse Decoder

KY-312/A5Q-19

ACRN: AL

2 $6,074.80

NOTE: 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 AMOUNT

0001 Air Vehicle 1 EA $6,700,000 $6,700,000

000101 ACRN:AA

$3,300,000

000102 ACRN:AB

$2,000,000

000103 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 AMOUNT

0003

Automatic

Degausing System

Consisting of: (2 ea

@ $52,061;

$104,122 total)

0003AA Switchboard 2 EA $52,061.00 $104,122.00

0003AB Remote Control

Panel 2 EA NSP
0003AC

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 AMOUNT

0031

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 $543,426.00

0031AB Pulse Generator

Assy LD 587569 50 EA NSP

0031AC Drive Shaft Assy LD

587559 50 EA NSP

* * * *

0031BF Actual Panel Assy

LD 542924 50 EA NSP

NOTE: 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.