[Code of Federal Regulations] [Title 48, Volume 3] [Revised as of October 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR204.7101] [Page 30] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 2--DEPARTMENT OF DEFENSE PART 204--ADMINISTRATIVE MATTERS--Table of Contents Subpart 204.71--Uniform Contract Line Item Numbering System Sec. 204.7101 Definitions. Accounting classification reference number (ACRN) means a two position alpha or alpha/numeric control code used as a method of relating the accounting classification citation to detailed line item information contained in the schedule. Attachment means any documentation, appended to a contract or incorporated by reference, which does not establish a requirement for deliverables. Definitized item, as used in this subpart, means an item for which a firm price has been established in the basic contract or by modification. Exhibit means a document, referred to in a contract, which is attached and establishes requirements for deliverables. The term shall not be used to refer to any other kind of attachment to a contract. The DD Form 1423, Contract Data Requirements List, is always an exhibit, rather than an attachment. Nonseverable deliverable, as used in this subpart, means a deliverable item that is a single end product or undertaking, entire in nature, that cannot be feasibly subdivided into discrete elements or phases without losing its identity. Undefinitized item, as used in this subpart, means an item for which a price has not been established in the basic contract or by modification. [56 FR 36289, July 31, 1991, as amended at 60 FR 34468, July 3, 1995]