Costs identified in the Letter of Offer and Acceptance (LOA) in lines (9) Packing, Crating, and Handling, (10) Administrative Charge, (11) Transportation, and (12) Other under the Estimated Cost Summary section in the LOA. These costs are added to line (8) Net Estimated Cost to arrive to line (13) Total Estimated Cost. Normally, the DFAS Security Cooperation Accounting (SCA) retains the obligational authority necessary to execute these costs. These costs include all applicable surcharges other than the Contract Administrative Surcharge, Unfunded Civilian Retirement, Civilian Fringe Benefits, Non-Recurring Costs, Commercial Repair and Return Program Support Charges, among others.