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 Picture

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

 

AcqLinks and References:

Become an AcqNotes Member or Login to View Page Discussion