sonitiod
op pik 5200-10
Le
peclossitied
pop Dik 5200.10
Supplies
teriats: The cost of supplies and
materials such as3 fuels and lubes, etc., will be
reported using the stock list price at the time
of issue for use.
Supplies and materials are
defined as raw materials, commodities and manufactured articles, component parts or assemblies,
which do not fall within the purview of the
definition of equipment as contained in subsequent
peragrephs. Materials carried in inventory
accounts will not be reported as items of cost
until issued from the inventory accounts for use.
Materials which are issued for the construction,
modification, or fabrication of a capital item
will be charged to capital costs, either buildings
or equipment. The next entries in the supplies
and materials accounts will be the monthly
charges less the credits for turn-ins, etc.
(c)
(a)
Othe
eratin
sts:
].
Travel and per diem costs, including extra
living allowances granted to personnel at
the operational site.
2.
Transportation costs - transportation of
3-
Communications Costs.
things via civilian carriers.
The value of Capital items which are considered
consumed in the operation will be credited out of
capital costs and charged to "consumed ‘in opera-
tions."
(e)
Capital Costs:
l-
Capital Costs will be charged to the operation 1s they sre constructed, fabricated,
assigned, modified, or issued for use at the
operational site; they will be credited to
the accounts when (a) the item is returned to
stock, or (b) consumed in operation. Any
capital item purchased by TG 7.4 for use at
the site will not be costed at the time of
purchase, but rather costed when issued for
use at the site. However, equipment that
has been specially constructed, fabricated,
or modified by a participating organization
for a specific purpose in the operation will
be costed at the time of construction, fabrication, or modification by the organization performing the work. This special equipment will
be marked or tagged in such manner that once
it reaches the forward area it will not be
costed again. The cost of repair and main-
tenance of capital items will not be capitalized inasmuch as supplies will have been
included in operating costs upon issue and
TASK GROUP 7.4
OPRS ORDER NO. 1-53
ANNEX J
Dectossified
wOD DIR $200.10
Declossifieg
DOD pir 5200.10