Section | Cost Element | Appropriation Reimbursed |
|---|---|---|
A. | Services of Military Personnel | BLANK |
A.1. | Composite standard military pay rate | Military Personnel (MILPERS) |
A.2. | Leave and holiday factor when applicable (see Appendix 10, Chapter 6) | MILPERS |
A.3. | Personnel support costs | Operation and Maintenance (O&M), 97*0130, “Defense Health Program, Defense” |
A.4. | Retirement cost prior to October 1, 1984 | Miscellaneous Receipts Account 3041 |
A.5. | Retirement cost after September 30, 1984 | MILPERS |
A.6. | Medicare-Eligible Retiree Health Care accrual | Miscellaneous Receipts Account 3041 |
B. | Services of Civilian Personnel including Defense Working Capital Fund (DWCF) Personnel | BLANK |
B.1. | Salary cost and wages | O&M, Research, Development, Test, Evaluation (RDT&E), and DWCF as applicable |
B.2. | Leave and holiday factor when applicable | O&M, RDT&E, and DWCF as applicable (see Appendix 10, Chapter 6) |
B.3. | DoD-funded civilian retirement costs | O&M, RDT&E, and DWCF as applicable |
B.4. | Health and life insurance and other employee fringe benefits | O&M, RDT&E, and DWCF as applicable |
B.5. | Civilian unfunded retirement costs and post-retirement health benefits not funded by DoW appropriations | Miscellaneous Receipts Account 3041 |
C. | Inventory Items | BLANK |
C.1. | Non-excess procurement funded items which require replacement | Financing procurement appropriations, as applicable, current at the time items are dropped from inventory |
C.2. | Non-excess procurement funded item that is not to be replaced within the obligation availability of current procurement appropriations | Special Defense Acquisition Fund (SDAF) |
C.3. | DWCF items, including the cost recovery elements for operating costs | DWCF |
C.4. | Excess procurement funded principal items | Funds items in accordance with 10 U.S.C. 114(c)(2), Miscellaneous Receipts Account 3041 |
D. | Nonrecurring cost recoupment charges (Collected as a result of FMS) | SDAF |
E. | Transportation | Financing appropriation/fund current at the time transportation is supplied |
F. | Logistics Support Charge (LSC) | FMS Trust Fund Administrative Account |
G. | DoW Royalty fee charges | Miscellaneous Receipts Account 3041 |
H. | Charges for the use of DoW assets (includes depreciation on purchased equipment) | Miscellaneous Receipts Account 3041 Depreciation which is included in DWCF shop rates must be retained by the DWCF |
I. | Asset Use | SDAF |
J. | FMS contract costs financed by DoW appropriation or fund accounts | Financing procurement appropriation or DWCF, as applicable |
K. | Temporary Duty (TDY) costs financed by appropriation or fund accounts | O&M and RDT&E appropriations current at the time travel is performed, or DWCF, as applicable |
L. | Accessorial charge | BLANK |
L.1. | Packing, crating, and handling (PC&H) | FMS Trust Fund PC&H Account |
L.2. | Transportation | FMS Trust Fund Transportation Accounts |
M. | FMS Administrative Surcharge | FMS Trust Fund Administrative Account |
N. | FMS Contract Administration Services (CAS) Surcharge | FMS Trust Fund CAS Account |
O. | CAS (This is a combination of cost elements A, B, and K) | MILPERS, O&M, DWCF, or Miscellaneous Receipts Account 3041, as applicable |
P. | Interest charge resulting from late payment of billings (DD Form 645, “Foreign Military Sales Billing Statement”) for accrued expenditures | Miscellaneous Receipts Account 3210, “General Fund Proprietary Receipts, Defense Military, Not Otherwise Classified” |
Q. | Mailing fee, storage, and publications | O&M or DWCF, as applicable |
R. | Inventory losses | Applicable procurement or DWCF, as applicable |
S. | Attrition | FMS Trust Fund Attrition Account |
Note: DoW Components must maintain internal records of the dollar amounts applicable to each category of collections deposited into Miscellaneous Receipts Account 3041. One decimal sub account must be used for each type of collection. For example, 3041.3 might be used to designate dollar amounts applicable to non-recurring cost recoupment. | ||