PGI 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 shipto/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 shipto/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 AMOUNT

0002 BRU-32 B/A

Ejector Bomb Rack 23 Each $22,206.00 $510,738.00

MILSTRIP: N0001906P7PM230

PURCHASE REQUEST NUMBER: 0010144885-0001

ACRN: AA

AAI: 050119

Parent topic: PGI 204.71 -UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM