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