pecs? sified
(
5200.10
f
or
peclassified
pop pir 5200.10
(>)
Supplies and
iis: The cost of supplies and
materials such as 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
paragraphs. 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
i
chatges.less the credits for turn-ins, etc.
““(é)_ Other”Operating Costs:
_.
oe,
See
,
-]. .Travel and per diemcosts, including extra
living allowances granted to personnel at
the operational site.
2.
Transportation costs - transportation of
3.
Communications Costs.
things via civilian carriers,
Spt ee ~(a}: The -value ofCapital items which are considered
consumed in the operation will be credited out of
capital:costs and charged to "consumed in opera—
a-
Capital Costs will be charged to the opera-
tion as they are 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, fabrica-
tion, or modification by the organization performing the work. This special equipment will:
~
-
:
be marked or tagged in such manner that once
wee
ORS” ORDER Ho. 1-53
ANNEX J
it reaches the forward area it will not be
costed again. The cost of repair and main-
tenance_ofcapital items will not be capitalized inasmuch as supplies will have been
,
included in operating costs upon issue and
Declossified
VOD DIR 5200.10
Declassified
- DOD pir 5200,19