A Line of Accounting (LOA) is the funding associated with a defense 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, sub-allotment, 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

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.

Service Designator Code

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

See Fund Site Breakdown for another example

AcqLinks and References:

• Financial Management Compendium
• Lines of Accounting (LOA) Formats by Service Agency and LOA Data Elements For Customer Identification Codes (CICS)
• Website: 31 U.S.C. 1301 – Application
• Website: DoD Comptroller: DoD 7000.14R – (Most Updated Versions)

Updated: 5/2/2021

Rank: G1