Incorporated
Policy changes from this SAMM E-Change memo have been incorporated into the SAMM.

DEFENSE SECURITY COOPERATION AGENCY
2800 DEFENSE PENTAGON
WASHINGTON, D.C. 20301-2800
5/7/2026
USP000483-26
MEMORANDUM FOR :
OFFICE OF THE DEPUTY ASSISTANT SECRETARY OF THE NAVY FOR INTERNATIONAL PROGRAMS OFFICE
(ATTN: MR. JAE CHUNG IPO-230G)
DIRECTOR, DEFENSE FINANCE AND ACCOUNTING SERVICE INDIANAPOLIS, IN
SUBJECT :
Establish Nonrecurring Cost Recoupment Charges for GUIDANCE SECTIONS, SINGLE VARIANT (AIR-TO-AIR), ADVANCED PRECISION KILL WEAPON SYSTEM (APKWS II), WGU-59B/B GENERATION, DSCA Policy Memo 26-58
REFERENCE :
- Nonrecurring Cost Request for GUIDANCE SECTIONS, SINGLE VARIANT (AIR-TO-AIR), ADVANCED PRECISION KILL WEAPON SYSTEM (APKWS II), WGU-59B/B GENERATION
The attached Finding approves the nonrecurring cost (NC) recoupment pro rata charges for the sale, coproduction, or licensed production of the items shown on the Finding table. The NC charges listed in the Finding will be updated in Appendix 1 of the Security Assistance Management Manual (SAMM) found at https://samm.dsca.mil
Unless waived, the DoW NC recoupment charge is required to be reimbursed to the DoW with initial deposit following delivery or purchaser acceptance (whichever comes first) of each item sold or produced; and the recoupment will be recorded under DSCA(Q) 1112 Report. In accordance with the Arms Export Control Act, any country requesting a waiver of NC charges must request the waiver in writing prior to acceptance of the purchase, if it is to be approved.
If you have any questions regarding this matter, please contact Ms. Yvette Chandler at (703) 697-9445; e-mail: yvette.d.chandler.civ@mail.mil.
Earle L. Kirkley, III
Deputy Assistant Director for Global Execution
Office of International Operations
ATTACHMENT :
As stated

DEFENSE SECURITY COOPERATION AGENCY
2800 DEFENSE PENTAGON
WASHINGTON, D.C. 20301-2800
5/7/2026
USP000483-26
FINDING :
In accordance with DoD Directive 2140.02, dated May 22, 2018, I hereby approve nonrecurring cost (NC) recoupment pro rata charges for the sale, coproduction, or licensed production of the Major Defense Equipment shown below:
CATEGORY IV – LAUNCH VEHICLES, GUIDED MISSILES, BALLISTIC MISSILES, ROCKETS, TORPEDOES, BOMBS, AND MINES
ITEM DESCRIPTION | MASL | PREVIOUS NC CHARGE | NC CHARGE |
|---|---|---|---|
GUIDANCE SECTIONS, SINGLE VARIANT (AIR TO-AIR) ADVANCED PRECISION KILL WEAPON SYSTEM (APKWS II) WGU-59B/B | 134000SVWGU59 | N/A | $3,032.54 |
The NC recoupment charges are effective immediately
Earle L. Kirkley, III
Deputy Assistant Director for Global Execution
Office of International Operations