[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: 48CFR204.7107]

[Page 38-39]
 
            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. 204.7107  Contract accounting classification reference number (ACRN).

    (a) When a contract contains more than one accounting classification 
citation, contracting offices shall use ACRNs. Assigning the ACRNs is 
the responsibility of the contracting office issuing the contract, basic 
ordering agreement, or blanket purchase agreement. 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.
    (b) ACRNs are used to process certain contract data through the 
Military Standard Contract Administration Procedures (MILSCAP) system. 
The MILSCAP system uses the ACRN to relate certain contract 
administration records to the accounting classification citation used to 
obligate funds on the contract. Among these records are the accounting 
classification trailer record, the supplies schedules data record, and 
the services line item data record. ACRNs are also used to associate the 
various record formats of the contract payment notice as described

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in chapter 9 of the MILSCAP Manual, DoD 4000.25-5-M.
    (c) Procedures for establishing ACRNs. ACRNs consist of a two 
position alpha or alpha/numeric code assigned to each discrete 
accounting classification citation within each contract. ACRNs shall be 
established in accordance with the following guidelines:
    (1) Do not use the letters I and O.
    (2) 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.
    (d) Using the ACRN in the contract. (1) Show the ACRN as a detached 
prefix to the accounting classification citation in the accounting and 
appropriation data block or, if there are too many accounting 
classification citations to fit reasonably in that block, in section G 
(Contract Administration Data).
    (2) 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.
    (3) 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.
    (e) 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).
    (1) 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.
    (2) Supplies/services column. (i) If only one accounting 
classification citation applies to a line item or a subline item, the 
ACRN may be shown in the supplies/services column near the item 
description.
    (ii) 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 204.7104-
1(a)).
    (3) Payment instructions. (i) When a contract line item is funded by 
multiple accounting classification citations, the contracting officer 
shall provide adequate instructions in section G (Contract 
Administration Data), under the heading ``Payment Instructions for 
Multiple Accounting Classification Citations,'' to permit the paying 
office to charge the accounting classification citations assigned to 
that contract line item (see 204.7104-1(a)) in a manner that reflects 
the performance of work on the contract. If additional accounting 
classification citations are subsequently added, the payment 
instructions must be modified to include the additional accounting 
classification citations.
    (ii) Payment instructions shall provide a methodology for the paying 
office to assign payments to the appropriate accounting classification 
citation(s), based on anticipated contract work performance. The method 
established should be consistent with the reasons for the establishment 
of the line items. The payment method may be based upon a unique 
distribution profile devised to reflect how the funds represented by 
each of the accounting classification citations support contract 
performance. Payment methods that direct that payments be made from the 
earliest available fiscal year funding sources, or that provide for 
proration across accounting classification citations assigned to the 
line item, or a combination thereof, may be used if that methodology 
reasonably reflects how each of the accounting classification citations 
supports contract performance.

[60 FR 34469, July 3, 1995; 60 FR 43191, Aug. 18, 1995]

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