Overview
This section prescribes the mandatory data elements required for line items and subline items to ensure uniformity in federal procurement instruments. It establishes a standardized framework for identifying what is being purchased, how it is funded, and how it will be delivered across various contract types.
Key Rules
- Mandatory Data Elements: Every line or subline item must generally include a unique number, a description, a Product or Service Code (PSC), and an accounting classification citation.
- Pricing Structure:
- Fixed-Price: Must specify unit of measure, quantity, unit price, and total price.
- Cost-Reimbursement: Must specify unit of measure, quantity, estimated cost, fee (if any), and total estimated cost plus fee.
- Delivery and Performance: Each deliverable must have an explicitly stated delivery schedule, destination, and period or place of performance; if subline items exist, these details must be identified at the subline level.
- Mixed Contract Types: If a contract uses multiple compensation structures (e.g., FFP and Labor-Hour), the specific contract type must be identified for each individual line item to facilitate accurate payment.
- Indefinite-Delivery Exceptions: For IDIQ and requirements contracts, specific details like accounting classifications and exact delivery dates may be omitted from the base contract but must be provided in each individual order.
- Pricing Exceptions: Single unit or total prices are not required for items that are Not Separately Priced (NSP), items with priced sublines, or certain labor-hour/T&M services where the number of elements is unknown until performance.
Practical Implications
- Contracting officers must ensure that the "Schedule" of a contract is structured with distinct data fields to support automated financial systems and prevent payment delays.
- The requirement to identify contract types at the line-item level prevents administrative confusion during the invoicing and auditing process for complex, multi-year awards.