Costs identified as line (8) Net Estimated Cost under the Estimated Cost Summary section in the Letter of Offer and Acceptance (LOA). This is inclusive of materiel and/or services, and other charges, when applicable, such as the Contract Administrative Surcharge, Unfunded Civilian Retirement, Civilian Fringe Benefits, Non-Recurring Costs, Commercial Repair and Return Program Support Charges, and more. The FMS Administrative Surcharge is calculated based on line (8) Net Estimated Cost.