Financial Management

Line of Accounting

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

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 is broken out differently in accordance with the accounting practices of the providing agency. However, the first 9 digits are the same for all agencies.

The Appropriations code is tied to the Appropriation Categories

Example Line of Accounting (LOA)

Account#: AA1701506U5B1253001900501202D00000A00000039869

LOA Picture

Line of Accounting (LOA) Service Designator Code

  • Air Force 57
  • Army 21
  • Navy 17
  • DoD 97

See Fund Site Breakdown for another example

AcqLinks and References:

Updated: 6/7/2021

Rank: G1

Leave a Reply