Financial Management
- Overview: Financial Management
- Budget Process Overview
- PPBE Process Overview
- Appropriation Categories
- Financial Management Laws
- DoD Instruction 7000.14-R
 
- 31 U.S.C. 1301 - Application
- Advance Payments (AP)
- Advanced Procurement/Funding
- Aircraft Procurement Appropriations
- Affordability
- Allocated Cost
- Ammunition Procurement
- Appropriation Categories
- Authorizations & Appropriations
- Budget Activity (BA)
- Budget Execution
- Budget Process Overview
- Budgeting Cycle
- Common Accounting Definitions
- Component Cost Position (CCP)
- Contract Finance Payments
- Contractor Cost Data Reporting (CCDR)
- Cost Analysis Requirements Description (CARD)
- Cost As an Independent Variable
- Cost Assessment & Prog Evaluation
- Cost Estimating Methods
- Cost and Software Data Reporting
- DD Form 250
- Defense Working Capital Funds
- Disposal Cost
- DoD Instruction 7000.14-R
- DoD Component Cost Estimate
- Expense/Investment Threshold
- Financial Management Laws
- Financial Management Questions
- Full Funding
- Funded Delivery Period
- Incremental Funding Policy
- Independent Cost Estimate (ICE)
- Investment Cost
- Life-Cycle Cost Estimate
- Line of Accounting (LOA)
- Manpower Estimate
- Military Interdepartmental Purchase Request (MIPR)
- Operating and Support Cost
- Operations & Maintenance Appropriations
- OSD Execution Benchmarks
- OSD Office of Cost Assessment
- Research & Development Appropriations
- Research & Development Cost
- Sources of DoD Budget Information
- Total Ownership Cost
- Types of Funds
 
 
Financial Management
Line of Accounting
 

The Lines of Accounting (LOA) is the funding associated with an organization’s budget. By understanding the elements that comprise a LOA you can determine the Service designator, fiscal year, appropriation, subhead, object class, plant UIC, suballotment, authorized accounting activity, transaction type, and Work Breakdown Statement (WBS) element/cost element.  

The Appropriations code is tied to the Appropriation Categories  

Example LOA Navy ERP Number: AA1701506U5B1253001900501202D00000A00000039869

LOA Number Example


Each of the various federal agencies has a different method for cost accounting. A typical string of accounting data found on a requirements document is 30 to 40 characters in length. Each of these characters are broken out differently in accordance with the accounting practices of the providing agency. However, the first 9 digits are the same for all agencies.

Service Designator Code
Air Force 57
Army 21
Navy 17
DoD 97



AcqTips:    


AcqLinks and References:
- Financial Management Compendium
- Line of Accounting Lesson and Breakout
- Color of Money by Holly Friedrich; Slide 14-28
- Website: Wikipedia – Financial Management
- Website: 31 U.S.C. 1301 - Application
- Website: DoD Comptroller: DoD 7000.14R - (Most Updated Versions)


 

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