SAMM Cover Image

Appendix 1 - Nonrecurring Cost Recoupment Charges for Major Defense Equipment
AP1. - USML I - Firearms and Related Articles
AP1. - USML II - Guns and Armament
AP1. - USML III - Ammunition and Ordnance
AP1. - USML IV - Launch Vehicles, Guided Missiles, Ballistic Missiles, Rockets, Torpedoes, Bombs, and Mines
AP1. - USML V - Explosives and Energetic Materials, Propellants, Incendiary Agents, and Their Constituents
AP1. - USML VI - Surface Vessels of War and Special Naval Equipment
AP1. - USML VII - Ground Vehicles
AP1. - USML VIII - Aircraft and Related Articles
AP1. - USML IX - Military Training Equipment and Training
AP1. - USML X - Personal Protective Equipment
AP1. - USML XI - Military Electronics
AP1. - USML XII - Fire Control, Laser, Imaging, and Guidance Equipment
AP1. - USML XIII - Materials and Miscellaneous Articles
AP1. - USML XIV - Toxicological Agents, Including Chemical Agents, Biological Agents, and Associated Equipment
AP1. - USML XV - Spacecraft and Related Articles
AP1. - USML XVI - Nuclear Weapons Related Articles
AP1. - USML XVII - Classified Articles, Technical Data, and Defense Services Not Otherwise Enumerated
AP1. - USML XVIII - Directed Energy Weapons
AP1. - USML XIX - Gas Turbine Engines and Associated Equipment
AP1. - USML XX - Submersible Vessels and Related Articles
AP1. - USML XXI - Articles, Technical Data, and Defense Services Not Otherwise Enumerated
Appendix 2 - Transportation Cost Look-Up Tables
AP2.1. - Procedures
AP2.2. - CY 2026
AP2.2. - CY 2025
AP2.2. - CY 2024
AP2.2. - CY 2023 - No changes in CY23. CY22 rates were used.
AP2.2. - CY 2022
AP2.2. - CY 2021
AP2.2. - CY 2020
AP2.2. - CY 2019
AP2.2. - CY 2018
AP2.2. - CY 2017
AP2.2. - CY 2016
AP2.2. - CY 2015
AP2.2. - CY 2014
AP2.2. - CY 2013
AP2.2. - CY 2012
AP2.2. - CY 2011
AP2.2. - CY 2010
Appendix 3 - Foreign Military Financing Loan and Grant Agreements
AP3.F1. - Exhibit A - Procedures for Obtaining DSCA Approval for Loan Financing of Purchase Agreements
AP3.F2. - Attachment to Exhibit A - Loan Financing Approval
AP3.F3. - Exhibit B - DSCA Requirements to Support Requests for Advances
AP3.F4. - Foreign Military Financing Loan Agreement
AP3.F5. - Annex 1 - Promissory Note
AP3.F6. - Attachment to Annex 1 - Principal Payment Schedule
AP3.F7. - Annex 2 - Request for Advance Funds - Sample Letter Principal Payment Schedule
AP3.F8. - Annex 3 - Repayment Procedures
AP3.F9. - Annex 4 - Designation of Authority
AP3.F10. - Exhibit A - Procedures for Obtaining DSCA Approval For Grant Financing of Purchase Agreements
AP3.F11. - Attachment To Exhibit A - Grant Financing Approval
AP3.F12. - Exhibit B - DSCA Requirements for Documentation to Support Requests for Advances
AP3.F13. - Exhibit C - Marine Transportation Waiver Procedures
AP3.F14. - Attachment to Exhibit B
AP3.F15. - Annex 1 - Designation of Authority
AP3.F16. - Annex 2 - Request for Advance of Funds – Sample Letter
Appendix 4 - Generic Codes
AP4. - A - Aircraft
AP4. - B - Missiles
AP4. - C - Ships
AP4. - D - Combat Vehicles
AP4. - E - Tactical and Support Vehicles
AP4. - F - Weapons
AP4. - G - Ammunition
AP4. - H - Communications Equipment
AP4. - J - Support Equipment
AP4. - K - Supplies
AP4. - L - Supply Operations
AP4. - M - Maintenance of Equipment
AP4. - [EXPIRED] N -Training (Foreign Military Sales (FMS) Case Performance Reporting Solution (CPRS) Only)
AP4. - N - Training (Military Assistance Program (MAP) 1000 System Only)
AP4. - P - Research & Development
AP4. - Q - Construction
AP4. - R - Special Activities
AP4. - T - Administrative Expenses
AP4. - U - Foreign Military Sales Order (FMSO) (Foreign Military Sales (FMS) Case Performance Reporting Solution (CPRS))
Appendix 5 - Congressional Reports and DSCA Reports Control System
AP5.1. - DSCA Reporting Requirements (Congressional)
AP5.2. - DSCA Reporting Requirements (Non-Congressional)
Appendix 6 - Letter of Offer and Acceptance Notes Listing
AP6. - See AP6 for LOA Notes Listing
Appendix 7 - Case Reconciliation and Closure Guide (RCG)
AP7.C0. - Authorization
AP7.C0. - Figures
AP7.C0. - Tables
AP7.C0. - Abbreviations and Acronyms
AP7.C0. - Definitions
AP7.C0. - References
Appendix 7.C1 - General Overview
AP7.C1.1. - Purpose and Scope
AP7.C1.2. - Preview Of Subsequent Chapters
AP7.C1.3. - Organizational Roles And Responsibilities
AP7.C1.4. - Reconciliation Timeline And General Procedures
AP7.C1.5. - Closure Criteria
Appendix 7.C2 - Execution Phase Reconciliation
AP7.C2.1. - Chapter Overview
AP7.C2.2. - Organizational Roles And Responsibilities
AP7.C2.3. - Financial Flow
AP7.C2.4. - Critical Active Case Reconciliation Relationships
AP7.C2.5. - Annual Case Reviews And Reconciliations
AP7.C2.6. - Letter of Offer and Acceptance Changes
AP7.C2.7. - Prevalidation
AP7.C2.8. - Expenditure Authority
AP7.C2.9. - Financial Data Problems
AP7.C2.10. - Problem Disbursements
AP7.C2.11. - Performance Reporting For Active Cases
AP7.C2.12. - Surcharges
AP7.C2.13. - Supply/Services Complete Criteria
AP7.C2.14. - Systems Interfaces
AP7.C2.15. - Active Case/Execution Phase Reconciliation Manpower Funding
AP7.C2.16. - General Point of Contact Matrix
AP7.C2.17. - Military Interdepartmental Purchase Request (MIPR, DD Form 448)
Appendix 7.C3 - Reconciliation for Closure of Supply/Services Complete Cases
AP7.C3.1. - Chapter Overview
AP7.C3.2. - Organizational Roles And Responsibilities
AP7.C3.3. - Closure Types
AP7.C3.4. - Closure Priorities
AP7.C3.5. - Verifications Required To Ready The Case For Closure
AP7.C3.6. - Contract/Funding Document Status
AP7.C3.7. - Problem Disbursements
AP7.C3.8. - Royalty Fee Lines
AP7.C3.9. - Deobligation And Obligational Authority Drawdown
AP7.C3.10. - Letter of Offer and Acceptance Changes
AP7.C3.11. - Zero Dollar Value Closure Requests
AP7.C3.12. - Closure Inhibitors
AP7.C3.13. - Unliquidated Obligation
AP7.C3.14. - Systems Interfaces
AP7.C3.15. - Supply/Services Complete Phase Reconciliation Manpower Funding
AP7.C3.16. - Supply/Services Complete Process Summary For Accelerated Case Closure Procedure Case With Unliquidated Obligations 
AP7.C3.17. - General Point of Contact Matrix
Appendix 7.C4 - Closure
AP7.C4.1. - Chapter Overview
AP7.C4.2. - Organizational Roles And Responsibilities
AP7.C4.3. - Closure Checklists
AP7.C4.4. - Contract Closeout
AP7.C4.5. - Financial Closeout
AP7.C4.6. - Closure Certificate
AP7.C4.7. - Closure Transactions
AP7.C4.8. - Defense Integrated Financial System - Indianapolis Zero Case Closure Value Procedures
AP7.C4.9. - Defense Integrated Financial System Closure Inhibitors
AP7.C4.10. - Undercollected Payments For Cases Pending Closure
AP7.C4.11. - Disposition Of Excess Funds
AP7.C4.12. - Case Closure Suspense Account
AP7.C4.13. - Post-Closure Transactions
AP7.C4.14. - Interim To Final Closure Processing For Accelerated Case Closure Procedure Cases
AP7.C4.15. - Reopening And Reinstating Activity on Foreign Military Sales Cases
AP7.C4.16. - Foreign Military Financing Commitments
AP7.C4.17. - Closure Impact On Foreign Military Sales Billing Statements
AP7.C4.18. - Closure Of Leases
AP7.C4.19. - Closure Of Zero Value Grant Excess Defense Articles Cases
AP7.C4.20. - Systems Interfaces
AP7.C4.21. - Closure Manpower Funding
AP7.C4.22. - General Point of Contact Matrix
Appendix 7.C5 - Reports
AP7.C5.1. - Chapter Overview
AP7.C5.2. - Organizational Roles And Responsibilities
AP7.C5.3. - Case Closure Reporting
AP7.C5.4. - Case Closure Suspense Account Statement
AP7.C5.5. - Reporting Manpower Funding
AP7.C5.6. - General Point of Contact Matrix
Appendix 7.C6 - Tools and Authorities
AP7.C6.1. - Chapter Overview
AP7.C6.2. - Organizational Roles And Responsibilities
AP7.C6.3. - Foreign Military Sales Case Reconciliation/Closure Tools
AP7.C6.4. - Problem Disbursement Resolution Policy
AP7.C6.5. - Systems
Appendix 8 - Security Assistance and Security Cooperation Programs
AP8.1. - Security Assistance and Security Cooperation Programs Listing.
AP8.ASFF - Afghanistan Security Forces Fund
AP8.CRSP - Coalition Readiness Support Program
AP8.CTEF - Counter-Islamic State of Iraq and Syria Train and Equip Fund
AP8.DNNP - Defense Nuclear Nonproliferation
AP8.DC - Design and Construction Services
AP8.EDA - Excess Defense Articles
AP8.MSI - Indo-Pacific Maritime Security Initiative
AP8.LoDA - Leases of Defense Articles
AP8.MAP - Military Assistance Program
AP8.PKO - Peacekeeping Operations
AP8.S21(m) - Return of Defense Articles - Section 21(m)
AP8.S1206 - Section 1206 - Global Train and Equip
AP8.S2282 - Section 2282 - Global Train and Equip
AP8.S30 - Section 30 Sales
AP8.S321 - Section 321 - Training With Friendly Foreign Countries (Exchanges)
AP8.S332 - Section 332 - International and Regional Organizations Defense Institutional Capacity Building
AP8.S332a - Section 332(a) - Ministry of Defense Advising Programs
AP8.S332b-NonRA - Section 332(b) - Non-Resident Advisory Programs - Defense Institutional Capacity Building
AP8.S332b-LICB - Section 332(b) and Section 1210 of P.L. 116-92 - Legal Institutional Capacity Building Initiative
AP8.S333 - Section 333 - Foreign Security Forces: Authority to Build Capacity
AP8.S335 - Section 335 - Payment of Personnel Expenses Necessary for Participation in Training Program Conducted by Colombia Under the United States-Colombia Action Plan for Regional Security
AP8.S345 - Section 345 - Irregular Warfare Center and Regional Defense Fellowship Program
AP8.PD - Sections 506 and 552 of the Foreign Assistance Act - Presidential Drawdown
AP8.SDAF - Special Defense Acquisition Fund
AP8.USAI - Ukraine Security Assistance Initiative
Appendix 9 - Letter of Offer and Acceptance Development and Standardization Guide
AP9.1. - Overview
AP9.2. - Basic Cases
AP9.3. - Amendments and Modifications
AP9.4. - Building Partner Capacity Letters of Offer and Acceptance
AP9.5. - Special Letter of Offer and Acceptance Topic Areas
Appendix 10.C0 - Security Cooperation Financial Management Regulations
AP10.C0. - Figures
AP10.C0. - Tables
Appendix 10.C1 - Security Cooperation & Programs - Financial Management
AP10.C1.1. - General.
AP10.C1.2. - Accounts of the U.S. Department of Treasury (Treasury).
AP10.C1.3. - Types of Financing.
Appendix 10.C2 - Finance
AP10.C2.1. - General.
AP10.C2.2. - Responsibilities.
AP10.C2.3. - Budget Authority.
AP10.C2.4. - Planning Directives and Obligational Authority Requests.
AP10.C2.5. - Obligational Authority Requests for Budgeted Foreign Military Sales Contract Administration Services Costs and Funds Reimbursed by the Foreign Military Sales Contract Administration Services Surcharge Account.
Appendix 10.C3 - Accounting
AP10.C3.1. - General.
AP10.C3.2. - General Accounting Guidance.
AP10.C3.3. - Management Controls.
AP10.C3.4. - Foreign Military Sales Trust Fund Accounting Requirements.
AP10.C3.5. - Implementing Agency Accounting Requirements.
AP10.C3.6. - Actual Administrative Expense Accounting Requirements.
AP10.C3.7. - Budget Execution.
AP10.C3.8. - Foreign Military Sales Trust Fund Budget Execution Reports and Financial Statements.
AP10.C3.9. - Case Execution.
AP10.C3.10. - Foreign Military Sales Case Closure Requirements.
AP10.C3.11. - Write-Off Authority.
AP10.C3.12. - Antideficiency Act Violations and Adverse Financial Condition Reports
Appendix 10.C4 - Cash Management
AP10.C4.1. - General.
AP10.C4.2. - Responsibilities.
AP10.C4.3. - Cash Management Characteristics.
AP10.C4.4. - Payment Schedules.
AP10.C4.5. - Cash Requirement Calculations.
AP10.C4.6. - Quarterly Termination Liability Reserve Requirement.
AP10.C4.7. - Contractor Request for Progress Payments and Reimbursement of Costs Under Contracts Including Foreign Military Sales Requirements.
AP10.C4.8. - Deposit of Purchaser Cash into Treasury Accounts.
AP10.C4.9. - Expenditure Authority.
Appendix 10.C5 - Case Files
AP10.C5.1. - General.
AP10.C5.2. - Concepts and Requirements.
AP10.C5.3. - Uniform Case Documentation.
Appendix 10.C6 - Pricing
AP10.C6.1. - General.
AP10.C6.2. - Responsibilities.
AP10.C6.3. - Estimating Prices and Billed Values for a Letter of Offer and Acceptance.
AP10.C6.4. - Accessorial Costs.
AP10.C6.5. - Foreign Military Sales Administrative Surcharge.
AP10.C6.6. - Logistics Support Charge.
AP10.C6.7. - Program Management Services.
AP10.C6.8. - Cooperative Logistics Supply Support Arrangement.
AP10.C6.9. - Storage, Repair, or modification of Purchaser-Owned Material.
AP10.C6.10. - Use or Expansion of Department of War Facilities and Equipment.
AP10.C6.11. - Costs Allocable for Jointly Used Facilities.
AP10.C6.12. - Periodic Review and Rates/Surcharge Revision.
AP10.C6.13. - Cost Recoupment Waivers and Exclusions.
AP10.C6.14. - Exception To Pricing Policies.
AP10.C6.15. - Cash Sales of Defense Articles Issued from Stock.
AP10.C6.16. - Cash Sales of Defense Articles and Services from New Procurement for Direct Delivery and New Production.
AP10.C6.17. - Leasing of Defense Articles.
AP10.C6.18. - Technology Transfer.
AP10.C6.19. - Publications.
AP10.C6.20. - Pricing of Personnel Services.
AP10.C6.21. - Training of International Students.
AP10.C6.22. - Standard Guidelines for Tuition-Based Training.
AP10.C6.23. - Pricing Of Tuition-Based Training.
AP10.C6.24. - Pricing Of Specialized/Dedicated Training Programs.
AP10.C6.25. - Pricing of Training Teams.
Appendix 10.C7 - Billing And Reimbursement
AP10.C7.1. - General.
AP10.C7.2. - Responsibilities.
AP10.C7.3. - Foreign Military Sales Billing Statement.
AP10.C7.5. - Implementing Agency Performance Reports or Requests for Reimbursement.
AP10.C7.6. - Transportation Cost Look-up Table.
AP10.C7.7. - Billing for Specific Costs.
AP10.C7.8. - Supporting Department of War Component Performance Reports/Requests for Reimbursements.
AP10.C7.9. - Performance and Delivery Reporting.
Appendix 11 - Appendix 11 - Foreign Military Sales Metrics
AP11.1. - Foreign Military Sales Metrics Overview.
AP11.2. - Case Lifecycle Metrics
AP11.3. - Foreign Military Sales Metrics Management and Accountability