See Section C9.4.5.
Mandatory for Foreign Military Sales (FMS) Letters of Offer and Acceptance (LOAs) when a Nonrecurring Cost (NC) charge applies but final NC rates have not yet been established so an estimated amount has been included in the price.
Mandatory for Amendments and Modifications when lines are added and the NC charge applies to the new lines but final NC rates have not yet been established so an estimated amount has been included in the price; or quantities are increased on lines where an NC charge applies but final NC rates have not yet been established so an estimated amount has been included in the price.
"Nonrecurring Costs (NC) apply to line(s) [insert numbers] of this Foreign Military Sales (FMS) case. An estimated amount for NC is included in the price of the line. Once a final NC value is approved by the U.S. Government, a Modification will be issued to adjust the price."