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Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Environment Conservation L 3B10 Management - Lumber Includes expenses incurred from management of timber stand improvement, and reforestation, forest protection, timber
& Timber access roads, and tasks include: supervising, planning and programming, conducting field surveys and inventories.
Environment Conservation L 3B20 Reforestation Includes expenses incurred for natural or artificial regeneration; including planting, purchase of seed or seedlings, site
preparation, and insect, disease, vegetation and animal control.
Environment Conservation L 3B60 Forest Protection Includes expenses incurred for the protection of a forest capable of economic production of Timber products, unless a military
mission requires the same degree of protection for the forest; including protection from fire, insect, disease, animal, flood, and
erosion damage.
Environment Conservation L 3B70 Equipment Acquisition Includes the acquisition cost of equipment items purchased solely for use involving lumber an timber production.
Environment Conservation L 927T Conservation Includes costs resulting from recurring conservation activities to protect and enhance natural resources. It includes all costs
Recurring Costs associated with administration, supplies, reporting and record keeping, and other conservation recurring costs. Does not
include manpower, education, and training costs.
Environment Conservation L 927F Wetlands Non- Includes Conservation non-recurring costs required by projects or activities (Class I or II) to protect or enhance Wetlands. It
recurring Costs includes inventory and delineation; wetlands mitigation to meet permit conditions/agreements; and enhancement to meet
provisions for “no net loss” costs. It also includes project costs from preparation of plans, opportunity assessments and
inventories, administration, travel, supplies, reporting and record keeping, and conservation self-assessments.
Environment Conservation L 927G Conservation Other Includes all other costs, not categorized by another specific compliance CAC, from non-recurring conservation projects or
Non-recurring Costs activities (Class I or II) to protect and enhance natural and cultural resources. It includes costs from baseline inventories;
environmental analysis to assess and mitigate potential natural resources adverse actions; non-point source pollution or
watershed management studies/actions; development of integrated natural resource and biological resource management
plans; bio-diversity conservation requirements; ecosystem management requirements habitat restoration; and public
awareness and outreach related to legal requirements. It includes administrative, travel, supplies, reporting and record keeping
costs for non-recurring projects or activities.
Environment Conservation L 927S Threatened & Includes Conservation non-recurring costs required by projects or activities (Class I or II) to protect Threatened and
Endangered Species Endangered Species. It includes species and habitat inventories; biological assessments, surveys, or habitat protection for
Non-recurring Costs specific listed species; mitigation to meet existing biological opinions/written agreements; and developing endangered species
management plans. It also includes project costs from administration, travel, supplies, reporting and record keeping, and
conservation self-assessments.
Environment Cultural L 927E Historical & Cultural Includes Conservation non-recurring costs required by projects or activities (Class I or II) to protect or enhance Historical and
Resources Non- Cultural Resources. It includes baseline inventories for historic buildings/structures, and archeological surveys, Native
recurring Costs American Indian consultations and programmatic comments, standard treatments and mitigations. Includes travel, supplies,
reporting and record keeping costs for non-recurring projects or activities.
Environment Cultural L 927P Cultural Resources Includes costs resulting from Conservation activities to protect and enhance cultural resources. Includes all costs associated
with personnel, administration, supplies, reporting and record keeping, and other cultural resources recurring costs.
Environment Compliance L 9277 Environmental Includes costs of installation activities that support non-locally funded restoration projects undertaken to restore environmental
Restoration damage caused by past or current installation processes.
Enclosure (3)
Page 1 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Environment Compliance L 927C Other Environmental Includes cost of all other Environmental Planning and Management activities that are not included in other Environmental Core
Planning & Business Area subfunctions.
Assessment
Environment Compliance L 927V Environmental Includes cost of recurring environmental manpower activities. It includes all recurring manpower activities within the
Manpower Compliance, Conservation, Management and Training, and Pollution Prevention Functions. Does not include manpower
acquired only for a non-recurring environmental Compliance, Conservation, or Pollution Prevention project or activity.
Environment Compliance L 927W Environmental Includes cost of recurring environmental Education and Training activities. It includes all recurring Education and Training
Education & Training activities within the Compliance, Conservation, Management and Training, and Pollution Prevention Functions. Does not
include Education and Training conducted only for a non-recurring environmental Compliance, Conservation, or Pollution
Prevention project or activity.
Environment Compliance L 9270 Compliance Recurring Includes Compliance recurring waste disposal costs. It includes Federal and state regulated hazardous waste disposal.
Hazardous Waste Include only costs associated with packaging for transportation, transportation/disposal of waste and other special services
Disposal Costs paid for through hazardous waste disposal vehicle. It also includes administrative, personnel, reporting and record keeping,
and other costs associated with compliance waste disposal. Does not include manpower, education, and training costs.
Environment Compliance L 9275 Other Compliance All other compliance recurring costs, not categorized by a specific compliance CAC, that results from recurring Compliance
Recurring Costs activities . It includes administrative and other costs associated with managing compliance programs. It includes supplies
(e.g., spill team equipment/supplies, labels, drums, manifests, etc.); travel; reporting and record keeping; operation and
maintenance of equipment to support program; Clean Air Act routine reporting; and annual internal environmental self-
assessment. Does not include manpower, education, and training costs.
Environment Compliance L 91EE Compliance Permit & Includes Compliance recurring permit and fee costs. It also includes administrative, reporting and record keeping, and other
Fee Costs costs associated with paying permit and fee costs. Does not include manpower, education, and training costs.
Environment Compliance L 927I Compliance Includes Compliance recurring sampling/analysis/monitoring costs. It also includes administrative, reporting and record
Sampling/Analysis/ keeping, and other costs associated with compliance sampling/analysis/monitoring requirements. Does not include manpower,
Monitoring Costs education, and training costs.
Environment Compliance L 927A Clean Air Act Non- Includes Compliance non-recurring costs required by Clean Air Act projects or activities (Class I or II). It includes project costs
recurring Costs from preparation of plans, opportunity assessments and inventories, administrative, supplies, travel, reporting and record
keeping, and compliance self-assessments.
Environment Compliance L 927B Clean Water Act Non- Includes Compliance non-recurring costs required by Clean Water Act projects or activities (Class I or II). It includes project
recurring Costs costs from preparation of plans, opportunity assessments and inventories, administrative, supplies, travel, reporting and record
keeping, and compliance self-assessments.
Environment Compliance L 927D Other Compliance All other compliance non-recurring costs, not categorized by another specific compliance CAC, that result from non-recurring
Non-recurring Costs projects or activities (Class I or II) that use “end pipe” treatment or disposal methods to achieve federal, state, tribal and local
requirements. Includes radon/asbestos investigations and mitigation. Also includes facility demolition where greater than 50%
of project cost is required for asbestos removal. It includes project costs from preparation of plans, opportunity assessments
and inventories, administrative, supplies, travel, reporting and record keeping, and compliance self-assessments.
Environment Compliance L 927J RCRA Subtitle D - Includes Compliance non-recurring costs required by RCRA Subtitle D - Solid Waste projects or activities (Class I or II). It
Solid Waste Non- includes project costs from preparation of plans, opportunity assessments and inventories, administrative, supplies, travel,
recurring Costs reporting and record keeping, and compliance self-assessments.
Enclosure (3)
Page 2 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Environment Compliance L 927L RCRA Subtitle I - Includes Compliance non-recurring costs required by RCRA Subtitle I - Underground Storage Tanks projects or activities
Underground Storage (Class I or II). It includes project costs from preparation of plans, opportunity assessments and inventories, administrative,
Tanks Non-recurring supplies, travel, reporting and record keeping, and compliance self-assessments.
Costs
Environment Compliance L 927R SDWA (Safe Drinking Includes Compliance non-recurring costs required by SDWA (Safe Drinking Water Act) projects or activities (Class I or II).
Water Act) Non- Includes projects to upgrade backflow prevention, to upgrade water systems, and to develop well head protection programs. It
recurring Costs includes project costs from preparation of plans, opportunity assessments and inventories, administration, supplies, travel,
reporting and record keeping, and compliance self-assessments.
Environment Compliance L 927U RCRA Subtitle C - Includes Compliance non-recurring costs required by RCRA Subtitle C - Hazardous Waste projects or activities (Class I or II).
Hazardous Waste Non- It includes project costs from preparation of plans, opportunity assessments and inventories, administrative, supplies, travel,
recurring Costs reporting and record keeping, and compliance self-assessments.
Environment Pollution L 927X Pollution Prevention Includes costs resulting from recurring Pollution Prevention (PP) activities that are undertaken to prevent environmental
Prevention (PP) (PP) Recurring Costs pollution by source reduction (pollutant elimination and/or reduction), pollutant minimization, or recycling. It includes CHRIMP
activity, supplies, travel, data management, O&M for equipment, recycling, composting facilities, and recurring reporting. It
includes all costs associated with administration, reporting and record keeping, and other PP recurring costs. Does not include
manpower, education, and training costs.
Environment Pollution L 927H PP RCRA Subtitle D Pollution Prevention non-recurring costs required by projects or activities (Class I or II) to achieve compliance with RCRA
Prevention (PP) Solid Waste Non- Subtitle D - Solid Waste requirements and to reduce/recycle solid waste under EO 13101. It includes project costs from
recurring Costs preparation of plans, opportunity assessments and inventories, administration, travel, supplies, reporting and record keeping,
and self-assessments.
Environment Pollution L 927K PP Clean Air Act Non- Pollution Prevention non-recurring costs required by projects or activities (Class I or II) to achieve compliance with Clean Air
Prevention (PP) recurring Costs Act requirements (includes ODS but not AFVs). It includes project costs from preparation of plans, opportunity assessments
and inventories, administration, travel, supplies, reporting and record keeping, and self-assessments.
Environment Pollution L 927M PP Clean Water Act Pollution Prevention non-recurring costs required by projects or activities (Class I or II) to achieve compliance with Clean
Prevention (PP) Non-recurring Costs Water Act requirements (e.g., stormwater PP plans). It includes project costs from preparation of plans, opportunity
assessments and inventories, administration, travel, supplies, reporting and record keeping, and self-assessments.
Environment Pollution L 927Y Hazardous PP Pollution Prevention non-recurring costs required by projects or activities (Class I or II) to achieve required improvements in
Prevention (PP) Material Reduction Hazardous Material Reduction. It includes cost of planning to identify, prioritize, test and validate PP alternatives and the cost
Non-recurring Costs to meet Hazwaste and pollutant reduction goals (e.g., 50% TRI or 50% hazwaste). It includes project costs from preparation of
plans, opportunity assessments and inventories, administration, travel, supplies, reporting and record keeping, and self-
assessments.
Environment Pollution L 927Z Other Pollution Other Pollution Prevention non-recurring costs required by projects or activities (Class I or II) to achieve compliance of
Prevention (PP) Prevention Non- environmental requirements. It includes costs of planning and implementation of an acquisition strategy for alternately fueled
recurring Costs vehicles, and costs of conversion of conventional fueled vehicles. It includes project costs from preparation of plans,
opportunity assessments and inventories, administration, travel, supplies, reporting and record keeping, and self-
assessments.
Enclosure (3)
Page 3 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Facility G 711D Airfield Operational Air and Space Ops – Dismantling and removal of airfield operations and ground servicing facilities used in deployment and
Support Investment Facilities, Demolition maintenance of aircraft. Includes support for space surveillance requirements determined by Naval Network and Space
Operations Command; Admin & Station Aircraft Ops facilities used to provide airfield administration and management,
transportation support, air crew training, search and rescue and aviation safety; Air Traffic Control facilities; Aircraft Navigation
facilities used to provide maintenance and support for ground electronics, navigation aids, communication systems, weather
advisory systems, etc. used in air operations; Aviation Fuel Support facilities that provide fuel receipt/delivery and defueling
services for aircraft; Flight Line and Runway Support facilities including arresting gear; Passenger Terminal and Cargo
Operations facilities used to provide passenger services and cargo handling, dispatching, handling mail and operating
equipment; Facilities used to provide Air Intelligence Support including the mission of photographic reconnaissance
squadrons; and Aircraft Maintenance Support facilities.
Facility Facility G 712D Administrative Command & Staff – Dismantling and removal of facilities used to support the Installation Commanding Officer and staff and
Support Investment Facilities, Demolition the command ceremonial functions. Includes administrative, command/control/communication, training, public affairs,
religious programs and legal support facilities.
Facility Facility G 713D Environmental Environment – Dismantling and removal of environmental services facilities required to meet federal, state, tribal, and local
Support Investment Facilities, Demolition laws and regulations; specifically hazardous waste storage and transfer facilities.
Facility Facility G 714D Public Works Facility Support – Dismantling and removal of support Public Works facilities. These facilities include those used to support
Support Investment Facilities, Demolition the construction and facilities management functions, facility planning and engineering, facility investment/maintenance
(SRM), utilities, building services, grounds maintenance, and transportation services for the installation.
Facility Facility G 715D Housing Facilities, Housing – Dismantling and removal of facilities that support the housing of military personnel, their eligible dependents,
Support Investment Demolition authorized civilians, on a permanent and transient basis. Includes billeting and berthing facilities for short term housing and
family housing management and support facilities.
Facility Facility G 716D Other Operational Other Operations – Dismantling and removal of facilities that provide support to operational missions other than Air/Space
Support Investment Facilities, Demolition Operations and Port Operations. Includes facilities for munitions management, provide munitions, pyrotechnics, & specialty
items; on-load and/or off-load ordnance; bulk storage facilities to provide fuel and petroleum products (petroleum, oils, and
lubricants) to ships, aircraft, weapon systems, and other equipment; casualty operations and mortuary affairs management
facilities; supply facilities used to receive, store, issue, and resupply materiel for military units and others; conduct mission
area training (i.e. training in command and control, weapons employment, mobility and warfare specialties); medical and
dental care facilities; RDT&E support facilities including tactical development and evaluation (TAC D&E); and reserve
coordination/ mobilization/ training facilities.
Facility Facility G 717D Personnel Support Personnel Support – Dismantling and removal of facilities that support the quality of life of military personnel (Active, Reserve
Support Investment Facilities, Demolition and Retired) and their eligible dependents, including: Morale, Welfare and Recreation (MWR), Galley, Child Development,
Fleet & Family Support and Other Community Support. These include casualty operations and mortuary affairs management;
food services; Exchange services; postal operations; Morale, Welfare, and Recreation facilities; band support; other
community support facilities such as banks, post offices, commissaries, cafeterias, filling stations, hobby shops, bowling
alleys, gymnasiums, skating rinks, field housing, swimming pools, theaters, exchanges, clubs, museums, libraries, adult
education buildings, family services/child development centers, playing courts, playing fields, golf courses, outdoor theaters,
recreational docks or marinas, outdoor monuments and memorials, and cemeteries.
Enclosure (3)
Page 4 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Facility G 718D Port Operations Port Operations - Dismantling and removal of facilities used to provide direct and indirect support for the operation of the
Support Investment Facilities, Demolition seaport. Includes facilities used to provide inport replenishment to conduct replenishment import in support of operating forces
by providing refrigerated stores, dry provisions, repair/spare parts, general stores, fleet freight, mail, personnel, POL,
ammunition, and other items to all classes of afloat units; Magnetic Silencing facilities; Port Operations facilities used to
organize and supervise port operations to support build up of forces ashore; Shore, Harbor and Coastline Protection facilities;
and Ship maintenance facilities.
Facility Facility G 719D Public Safety Public Safety – Dismantling and removal of facilities used to provide for the general safety, security and protection of
Support Investment Facilities, Demolition personnel and property at the installation. Includes police and fire protection, anti-terrorism, general base-wide safety,
occupational safety and health, emergency management, and emergency medical response facilities not covered by CAC
722D.
Facility Facility V 9120 Project Development Includes the pay of personnel and the cost of supplies and contractual services required in developing requirements and DD
Support Management & Management Form 1391 project documentation and performing engineering analyses and investigations to develop technical design
parameters for MILCON, Special and Footprint Reduction (demolition) projects. Costs also include development and
management of the Integrated Priority List for MILCON, Special and Footprint Reduction projects. These are functions
normally performed by a planning/engineering division of a public works department including the assistants and clerical
personnel assigned to the function or organization. Planning and design costs (i.e., costs associated with preparation of
design plans and specifications) associated with a particular SRM project should be charged to the SRM CAC applicable for
the project.
Facility Facility H 9180 Facilities Management Includes pay of personnel and cost of supplies and contractual services required in work reception, job planning/estimating,
Support Management Engineering Division management and prioritization of minor and specific work and customer interface, but excludes facility condition inspection
assessments. Also includes creation of technical contract specs for recurring maintenance, Facility Support Contract
administration, and Quality Assurance of SRM contracts. These functions are normally performed by facility maintenance
specialists or a Facilities Management Engineering Division of PW including the assistants and clerical personnel assigned to
the function or organization. Excludes work performed below the Shops Engineer level of a Public Works Department or
equivalent organization.
Facility Facility PD 9110 PW Management Includes the pay of personnel and the cost of supplies and services required in direction and general administration of a public
Support Management works department and by public works personnel other than in the public works shops. This refers to the functions performed
and the costs incurred above the first line shop supervisor level, includes the office of the public works officer, and excludes
those costs incurred in the maintenance control, design engineering, and family housing administration functions covered by
CACs 9180, 9120 and 9130. Also includes the procurement and installation of minor property and Classes 3 and 4 equipment
costing under $3,000 acquired for use by all public works personnel, including the public works shops.
Facility Facility V 91EA Space Management Includes costs incurred in developing master plans, Basic Facility Requirements (BFRs) and Space Management Plans. Also
Support Management includes costs for Regional Shore Infrastructure Planning (RSIP), space allocation, the updating of property record cards in the
Internet Navy Facilities Asset Data Store (iNFADS) and Engineering Evaluations. Includes labor costs for managing real
estate programs, including air, surface, subsurface, and water management issues.
Facility Facility H 91EB Facilities Condition Includes pay of personnel and cost of supplies required in the performance of facility condition inspection assessments
Support Management Assessment (excludes Preventive Maintenance Inspection).
Facility Facility H 91EC Specialized Includes pay of personnel and cost of supplies required in the performance of specialized inspections (centrally funded by
Support Management Inspections CNI).
Facility Facility V 91ED Engineering Studies Includes the costs of engineering studies involved in traffic, land use, alternative site, AICUZ, etc.
Support Management
Enclosure (3)
Page 5 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Facility V or H 91EE NATO/Host Nation Includes costs incurred in coordinating with NATO, host nations and base personnel to develop a program of NATO/Host
Support Management Liaison Nation-funded construction projects. Includes negotiation of annual agreements with host nation personnel to secure United
States use of NATO/Host Nation-funded facilities. Also includes providing BOS and administrative support for United States
personnel of all services assigned to NATO Headquarters for which the US Navy is assigned as Administrative Agent by
EUCOM and liaison with host nations for coordination of construction projects and related agreements.
Facility Facility D 9360 Minor Land Acquisition Includes the cost minor land acquisition.
Support Management
Facility Facility D 9320 Rental of Real Includes the cost of rentals, leases and easements of Classes 1 and 2 real property. Does not include leases for Family
Support Management Property Housing (CACs 93K0, 93R0, 93W0 and 93X0) or Bachelor Housing (CACs 9922, 99SL and 99H5).
Facility Facility G 1RT1 Non-MILCON Costs identified with life cycle replacement costs of class III and IV property associated with restoration and modernization
Support Management Collateral Equipment projects in CNIC occupied facilities. This includes equipment that is not installed or built-in, but is loose, portable, or mobile
for Special Projects and includes personal property, and portable equipment. This CAC should be used for collateral equipment as defined in
OPNAVINST 11010.20 series (Facilities Project Manual) and is financed as either expenses or investments based on the
criteria in paragraph 075001 of the Financial Management Regulations. Requirements are funded by the benefitting program
whose resources are realigned to this SubFunction for execution. Resources are not programmed for this SubFunction in
Facilities Management during the PPBES. This CAC does not cover routine replacement or life cycle maintenance of
individual items as these are funded by the benefitting SIC. For collateral equipment associated with military construction see
CAC 1RT0.
Facility MILCON Support G 1RT0 MILCON Collateral Includes costs identified with equipment and minor property required to initially outfit new construction financed by the
Support Equipment appropriation 17X 1205, Military Construction, Navy or Host Nation funds as outlined in OPNAVINST 11010.20 series
(Facilities Projects Manual). Labor costs associated with managing collateral equipment programs should be reported under
CAC 9120 in Facility Investment Planning. Does not include costs associated with furnishings, fixtures, and equipment
required as a result of remodeling, restorations, special projects, consolidations, etc. These requirements are funded by the
impacted programs.
Facility Facility Services Y 9210 Janitorial Services Janitorial services includes the costs of labor and material or contract services of general cleaning including sweeping,
Support mopping, vacuuming, buffing floors, dusting furniture, walls, ceilings, pipes, screens, window sills/frames, blinds or shades,
cleaning of window and mirror glass, cleaning toilet facilities and refilling dispensers, cleaning blinds, light fixtures, radiator or
unit heaters, air conditioner grills, rugs, walls, partitions, stairways, entrances, etc., removal of trash to the point of collection,
and janitorial supplies such as cleaners, waxes, rags, brooms and mops. Procurement of equipment, such as buffers, waxers,
washers and carts, maintenance and repair of such equipment, toilet and janitorial supplies.
Excludes similar work performed as ancillary to major duty. i.e., galley and mess hall attendants cleaning premises after meals
and removing refuse to designated areas (CAC 9911), cleaning of working areas in public workshops (CAC 7910 or 92A0) as
appropriate, warehousemen sweeping off loading platforms, aircraft mechanics cleaning up spillage in hangar areas, shopmen
cleaning shop areas, and cleaning work areas in nonpublic workshops (charged to the appropriate end use CAC). Also
excludes cleaning of curtains and drapes (charged to CACs IR8B or 9962), services performed in command areas of family
Facility Facility Services Y 9220 Pest Control Pest Control includes the cost of labor and material or contract services for the control or elimination of insects and rodents or
Support other pests (birds, ferrel cats, animal carcasses). Excludes the cost of weed control (charged to Grounds Maintenance CACs
94A0 or 9410). Family housing pest protection will be charged to CAC 92G0.
Enclosure (3)
Page 6 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Facility Services Y 9230 Refuse Collection Includes the cost of collection of refuse and garbage including vehicle operators salaries and operation of central can-washing
Support plants, the cost of operation of refuse and garbage incinerators, sanitary fill, burning pits (non-EOD), grinders and the cost of
maintenance of refuse and garbage containers. Also includes the cost of services purchased from others including private
companies, other Government agencies and other naval installations. Excludes the maintenance and operating costs
(including fuel) of vehicular transportation equipment whether Government or contractor owned except where such costs
cannot be separately identified. Family housing costs will be charged to CAC 92I0.
Facility Facility Services Y 9231 Recycling Includes the cost of acquisition of containers and container stands; marking and identifying the containers to provide for proper
Support segregation of the trash and waste material; collecting the trash and waste material from the containers; separating, baling,
compacting, shredding, pulping, and otherwise altering the size, shape, or character of the trash and waste material;
transferring marketable items to the accountability of the Defense Property Disposal Office; and installation-level
administration and support of the functions.
Facility Facility Services Y 9260 Facility Services Includes the cost of handling and local hauling of furniture, furnishings and equipment when such items are being relocated
Support Intrastation Moves within the station. Excludes automotive equipment operations and the costs of necessary alterations to buildings and facilities
incident to such moves. Family housing moves involving the local hauling of furniture, furnishings and other personal property
of an eligible service member will be charged to cost account code 92P0. Movement, handling and storage costs associated
with government-owned Family Housing furnishings and equipment, will be charged to cost account code 93G0.
Facility Facility Services Y 9310 Maintenance & Repair Includes cost incidental to inspection, lifting or removing components, overhaul, repair, or painting and replanting of fleet
Support of Fleet Moorings moorings. Also includes the cost of installation of new moorings.
Facility Facility Services Y 9250 Service Work - Non Service work Non-SRM includes the cost of service calls requiring 16 man-hours or less for any one item of work not charged
Support SRM to an end-use SRM CAC and not charged to end-use accounts in other functional categories.
Includes the cost of operations for farms, cemeteries, quarries and borrow pits, sawmills (including logging and reforestation),
fixed crushing, mixing, and batching plants, bridges, and swimming pools which can not be charged to appropriate SRM CAC's
or end use accounts in other functional areas. Examples include the purchase of chemical (i.e. chlorine for pools, water test
kits) pool cleaning/chemical testing on training pools when not performed by life guard staff., (does not include labor costs for
lifeguards), includes cost for window A/C repair/replacement where central A/C does not exist in non-FH/BH facilities.
Includes the costs of overhead incurred in the service shops of the maintenance division of a public works department and
relates to the direct costs incurred in the 9200 series of cost account codes. General Service shop overhead captured by
Public Works Department only until transition to Public Works Center is complete.
Excludes costs which can be charged to end use SRM CAC's , i.e. clogged storm drains (ST), re-keying locks (ST), Air
Handling equipment repairs (ST), pavement markings, (Airfield and street/parking lot), elevator maintenance and inspections
etc. or other program end use CAC's i.e. galley equipment (GL end use CAC's), repair modular furniture (charged to program
which purchased furniture), septic tank pumping (UT CAC), servicing grease traps (GL or MWR CAT C facility CAC), port-a-
Enclosure (3)
Page 7 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Facility Services Y 9410 Grounds Maintenance Grounds Maintenance includes the cost of labor, material and contract services for grounds maintenance and incidental
Support trash/debris pick-up. Also includes the cost of weed control contiguous to buildings, streets, roads and railroad tracks.
Procurement of equipment, such as lawnmowers, weed eaters, blowers and maintenance and repair of such equipment where
work is performed by MILPERS or PWD's. Excludes areas occupied by buildings, streets, walks, numbered structures,
pavements, railroads and water. (DoD/Navy Category Codes 910 and 920) (Navy Investment Category Code 18).
Prestige Grounds - Prestige grounds apply to areas in the immediate vicinity of main gates, command headquarters buildings
and similar areas, and includes the maintenance and care of ornamental and decorative growth, such as shrubs and flowers
and other plantings that are appurtenant to and within lawn areas. Limited to 5% of improved acreage.
Improved Grounds - Improved grounds apply to areas within the built-up section of an installation which contains lawns and
landscape development parade grounds, drill fields, athletic facilities, cemeteries, golf courses (except roughs), and similar
areas, and include the maintenance and care of ornamental and decorative growth, such as shrubs and flowers and other
plantings that are appurtenant to and within lawn areas.
Semi-Improved Grounds - Semi-improved grounds apply to airfields, small arms ranges, ammunition storage, and similar
areas.
Unimproved Grounds - Unimproved grounds apply to agricultural areas, pastures, forests, swamps, marshes, deserts, and
Facility Facility Services Y 92NS Street Sweeping Streetor barren areas.
rocky Sweeping includes the cost of airfield sweeping, sweeping piers, streets and parking lots. Excludes the cost of rubber
Support removal from airfield pavements which is a sustainment cost captured under CAC 711S and costs related to family housing
areas (CAC 92L0).
Facility Facility Services Y 92NT Snow Removal Snow Removal includes the cost of removal, hauling and disposal of snow, ice, sand and scraped material from Airfield
Support Pavements, piers, streets, parking lots and sidewalks Also includes the erection and removal of snow fences. Excludes costs
related to family housing areas (CAC 92L0).
Facility Facility G 711N Airfield Operational Air and Space Ops – Erection, installation, or assembly of new airfield operations and ground servicing facilities used in
Support Investment Facilities, New deployment and maintenance of aircraft. Includes support for space surveillance requirements determined by Naval Network
Footprint and Space Operations Command; Admin & Station Aircraft Ops facilities used to provide airfield administration and
management, transportation support, air crew training, search and rescue and aviation safety; Air Traffic Control facilities;
Aircraft Navigation facilities used to provide maintenance and support for ground electronics, navigation aids, communication
systems, weather advisory systems, etc. used in air operations; Aviation Fuel Support facilities that provide fuel
receipt/delivery and defueling services for aircraft; Flight Line and Runway Support facilities including arresting gear;
Passenger Terminal and Cargo Operations facilities used to provide passenger services and cargo handling, dispatching,
handling mail and operating equipment; Facilities used to provide Air Intelligence Support including the mission of
photographic reconnaissance squadrons; and Aircraft Maintenance Support facilities.
Facility Facility G 712N Administrative Command & Staff – Erection, installation, or assembly of new facilities used to support the Installation Commanding Officer
Support Investment Facilities, New and staff and the command ceremonial functions. Includes administrative, command/control/communication, training, public
Footprint affairs, religious programs and legal support facilities.
Facility Facility G 713N Environmental Environment – Erection, installation, or assembly of new environmental services facilities required to meet federal, state, tribal,
Support Investment Facilities, New and local laws and regulations; specifically hazardous waste storage and transfer facilities.
Footprint
Enclosure (3)
Page 8 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Facility G 714N Public Works Facility Support – Erection, installation, or assembly of new support Public Works facilities. These facilities include those used
Support Investment Facilities, New to support the construction and facilities management functions, facility planning and engineering, facility
Footprint investment/maintenance (SRM), utilities, building services, grounds maintenance, and transportation services for the
installation.
Facility Facility G 715N Housing Facilities, Housing – Erection, installation, or assembly of new facilities that support the housing of military personnel, their eligible
Support Investment New Footprint dependents, authorized civilians, on a permanent and transient basis. Includes billeting and berthing facilities for short term
housing and family housing management and support facilities.
Facility Facility G 716N Other Operational Other Operations – Erection, installation, or assembly of new facilities that provide support to operational missions other than
Support Investment Facilities, New Air/Space Operations and Port Operations. Includes facilities for munitions management, provide munitions, pyrotechnics, &
Footprint specialty items; on-load and/or off-load ordnance; bulk storage facilities to provide fuel and petroleum products (petroleum,
oils, and lubricants) to ships, aircraft, weapon systems, and other equipment; casualty operations and mortuary affairs
management facilities; supply facilities used to receive, store, issue, and resupply materiel for military units and others;
conduct mission area training (i.e. training in command and control, weapons employment, mobility and warfare specialties);
medical and dental care facilities; RDT&E support facilities including tactical development and evaluation (TAC D&E); and
reserve coordination/ mobilization/ training facilities.
Facility Facility G 717N Personnel Support Personnel Support – Erection, installation, or assembly of new facilities that support the quality of life of military personnel
Support Investment Facilities, New (Active, Reserve and Retired) and their eligible dependents, including: Morale, Welfare and Recreation (MWR), Galley, Child
Footprint Development, Fleet & Family Support and Other Community Support. These include casualty operations and mortuary affairs
management; food services; Exchange services; postal operations; Morale, Welfare, and Recreation facilities; band support;
other community support facilities such as banks, post offices, commissaries, cafeterias, filling stations, hobby shops, bowling
alleys, gymnasiums, skating rinks, field housing, swimming pools, theaters, exchanges, clubs, museums, libraries, adult
education buildings, family services/child development centers, playing courts, playing fields, golf courses, outdoor theaters,
recreational docks or marinas, outdoor monuments and memorials, and cemeteries.
Facility Facility G 718N Port Operations Port Operations - Erection, installation, or assembly of new facilities used to provide direct and indirect support for the
Support Investment Facilities, New operation of the seaport. Includes facilities used to provide inport replenishment to conduct replenishment import in support of
Footprint operating forces by providing refrigerated stores, dry provisions, repair/spare parts, general stores, fleet freight, mail,
personnel, POL, ammunition, and other items to all classes of afloat units; Magnetic Silencing facilities; Port Operations
facilities used to organize and supervise port operations to support build up of forces ashore; Shore, Harbor and Coastline
Protection facilities; and Ship maintenance facilities.
Facility Facility G 719N Public Safety Public Safety – Erection, installation, or assembly of new facilities used to provide for the general safety, security and
Support Investment Facilities, New protection of personnel and property at the installation. Includes police and fire protection, anti-terrorism, general base-wide
Footprint safety, occupational safety and health, emergency management, and emergency medical response facilities not covered by
CAC 722N.
Enclosure (3)
Page 9 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Facility G 711R Airfield Operational Air and Space Ops – Restoration of airfield operations and ground servicing facilities used in deployment and maintenance of
Support Investment Facilities, Restoration aircraft. Includes support for space surveillance requirements determined by Naval Network and Space Operations
Command; Admin & Station Aircraft Ops facilities used to provide airfield administration and management, transportation
support, air crew training, search and rescue and aviation safety; Air Traffic Control facilities; Aircraft Navigation facilities used
to provide maintenance and support for ground electronics, navigation aids, communication systems, weather advisory
systems, etc. used in air operations; Aviation Fuel Support facilities that provide fuel receipt/delivery and defueling services for
aircraft; Flight Line and Runway Support facilities including arresting gear; Passenger Terminal and Cargo Operations facilities
used to provide passenger services and cargo handling, dispatching, handling mail and operating equipment; Facilities used to
provide Air Intelligence Support including the mission of photographic reconnaissance squadrons; and Aircraft Maintenance
Support facilities.
Facility Facility G 712R Administrative Command & Staff – Restoration of facilities used to support the Installation Commanding Officer and staff and the command
Support Investment Facilities, Restoration ceremonial functions. Includes administrative, command/control/communication, training, public affairs, religious programs
and legal support facilities.
Facility Facility G 713R Environmental Environment – Restoration of environmental services facilities required to meet federal, state, tribal, and local laws and
Support Investment Facilities, Restoration regulations; specifically hazardous waste storage and transfer facilities.
Facility Facility G 714R Public Works Facility Support – Restoration of Public Works facilities. These facilities include those used to support the construction and
Support Investment Facilities, Restoration facilities management functions, facility planning and engineering, facility investment/maintenance (SRM), utilities, building
services, grounds maintenance, and transportation services for the installation.
Facility Facility G 715R Housing Facilities, Housing – Restoration of facilities that support the housing of military personnel, their eligible dependents, authorized civilians,
Support Investment Restoration on a permanent and transient basis. Includes billeting and berthing facilities for short term housing and family housing
management and support facilities.
Facility Facility G 716R Other Operational Other Operations – Restoration of facilities that provide support to operational missions other than Air/Space Operations and
Support Investment Facilities, Restoration Port Operations. Includes facilities for munitions management, provide munitions, pyrotechnics, & specialty items; on-load
and/or off-load ordnance; bulk storage facilities to provide fuel and petroleum products (petroleum, oils, and lubricants) to
ships, aircraft, weapon systems, and other equipment; casualty operations and mortuary affairs management facilities; supply
facilities used to receive, store, issue, and resupply materiel for military units and others; conduct mission area training (i.e.
training in command and control, weapons employment, mobility and warfare specialties); medical and dental care facilities;
RDT&E support facilities including tactical development and evaluation (TAC D&E); and reserve coordination/ mobilization/
training facilities.
Facility Facility G 717R Personnel Support Personnel Support – Restoration of facilities that support the quality of life of military personnel (Active, Reserve and Retired)
Support Investment Facilities, Restoration and their eligible dependents, including: Morale, Welfare and Recreation (MWR), Galley, Child Development, Fleet & Family
Support and Other Community Support. These include casualty operations and mortuary affairs management; food services;
Exchange services; postal operations; Morale, Welfare, and Recreation facilities; band support; other community support
facilities such as banks, post offices, commissaries, cafeterias, filling stations, hobby shops, bowling alleys, gymnasiums,
skating rinks, field housing, swimming pools, theaters, exchanges, clubs, museums, libraries, adult education buildings, family
services/child development centers, playing courts, playing fields, golf courses, outdoor theaters, recreational docks or
marinas, outdoor monuments and memorials, and cemeteries.
Enclosure (3)
Page 10 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Facility G 718R Port Operations Port Operations - Restoration of facilities used to provide direct and indirect support for the operation of the seaport. Includes
Support Investment Facilities, Restoration facilities used to provide inport replenishment to conduct replenishment import in support of operating forces by providing
refrigerated stores, dry provisions, repair/spare parts, general stores, fleet freight, mail, personnel, POL, ammunition, and
other items to all classes of afloat units; Magnetic Silencing facilities; Port Operations facilities used to organize and supervise
port operations to support build up of forces ashore; Shore, Harbor and Coastline Protection facilities; and Ship maintenance
facilities.
Facility Facility G 719R Public Safety Public Safety – Restoration of facilities used to provide for the general safety, security and protection of personnel and
Support Investment Facilities, Restoration property at the installation. Includes police and fire protection, anti-terrorism, general base-wide safety, occupational safety
and health, emergency management, and emergency medical response facilities not covered by CAC 722R.
Facility Facility G 711M Airfield Operational Air and Space Ops – Modernization of airfield operations and ground servicing facilities used in deployment and maintenance
Support Investment Facilities, of aircraft. Includes support for space surveillance requirements determined by Naval Network and Space Operations
Modernization Command; Admin & Station Aircraft Ops facilities used to provide airfield administration and management, transportation
support, air crew training, search and rescue and aviation safety; Air Traffic Control facilities; Aircraft Navigation facilities used
to provide maintenance and support for ground electronics, navigation aids, communication systems, weather advisory
systems, etc. used in air operations; Aviation Fuel Support facilities that provide fuel receipt/delivery and defueling services for
aircraft; Flight Line and Runway Support facilities including arresting gear; Passenger Terminal and Cargo Operations facilities
used to provide passenger services and cargo handling, dispatching, handling mail and operating equipment; Facilities used to
provide Air Intelligence Support including the mission of photographic reconnaissance squadrons; and Aircraft Maintenance
Support facilities.
Facility Facility G 712M Administrative Command & Staff – Modernization of facilities used to support the Installation Commanding Officer and staff and the
Support Investment Facilities, command ceremonial functions. Includes administrative, command/control/communication, training, public affairs, religious
Modernization programs and legal support facilities.
Facility Facility G 714M Public Works Facility Support – Modernization of Public Works facilities. These facilities include those used to support the construction and
Support Investment Facilities, facilities management functions, facility planning and engineering, facility investment/maintenance (SRM), utilities, building
Modernization services, grounds maintenance, and transportation services for the installation.
Facility Facility G 715M Housing Facilities, Housing – Modernization of facilities that support the housing of military personnel, their eligible dependents, authorized
Support Investment Modernization civilians, on a permanent and transient basis. Includes billeting and berthing facilities for short term housing and family
housing management and support facilities.
Facility Facility G 716M Other Operational Other Operations – Modernization of facilities that provide support to operational missions other than Air/Space Operations
Support Investment Facilities, and Port Operations. Includes facilities for munitions management, provide munitions, pyrotechnics, & specialty items; on-
Modernization load and/or off-load ordnance; bulk storage facilities to provide fuel and petroleum products (petroleum, oils, and lubricants) to
ships, aircraft, weapon systems, and other equipment; casualty operations and mortuary affairs management facilities; supply
facilities used to receive, store, issue, and resupply materiel for military units and others; conduct mission area training (i.e.
training in command and control, weapons employment, mobility and warfare specialties); medical and dental care facilities;
RDT&E support facilities including tactical development and evaluation (TAC D&E); and reserve coordination/ mobilization/
training facilities.
Enclosure (3)
Page 11 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Facility G 717M Personnel Support Personnel Support – Modernization of facilities that support the quality of life of military personnel (Active, Reserve and
Support Investment Facilities, Retired) and their eligible dependents, including: Morale, Welfare and Recreation (MWR), Galley, Child Development, Fleet &
Modernization Family Support and Other Community Support. These include casualty operations and mortuary affairs management; food
services; Exchange services; postal operations; Morale, Welfare, and Recreation facilities; band support; other community
support facilities such as banks, post offices, commissaries, cafeterias, filling stations, hobby shops, bowling alleys,
gymnasiums, skating rinks, field housing, swimming pools, theaters, exchanges, clubs, museums, libraries, adult education
buildings, family services/child development centers, playing courts, playing fields, golf courses, outdoor theaters, recreational
docks or marinas, outdoor monuments and memorials, and cemeteries.
Facility Facility G 718M Port Operations Port Operations - Modernization of facilities used to provide direct and indirect support for the operation of the seaport.
Support Investment Facilities, Includes facilities used to provide inport replenishment to conduct replenishment import in support of operating forces by
Modernization providing refrigerated stores, dry provisions, repair/spare parts, general stores, fleet freight, mail, personnel, POL, ammunition,
and other items to all classes of afloat units; Magnetic Silencing facilities; Port Operations facilities used to organize and
supervise port operations to support build up of forces ashore; Shore, Harbor and Coastline Protection facilities; and Ship
maintenance facilities.
Facility Facility G 719M Public Safety Public Safety – Modernization of facilities used to provide for the general safety, security and protection of personnel and
Support Investment Facilities, property at the installation. Includes police and fire protection, anti-terrorism, general base-wide safety, occupational safety
Modernization and health, emergency management, and emergency medical response facilities not covered by CAC 722R.
Facility Facility H 792S Maintenance Maintenance dredging of harbors, channels, turning basins, and berthing areas. Excludes dredging directly related to the
Support Investment Dredging, specific construction of a facility or to provide fill. (DoD/Navy Category Code 165-10).
Sustainment
Facility Facility H 721S Emergency Service Emergency Service Calls - Includes emergency response calls for minor repairs to facilities.
Support Investment Calls, Sustainment
Facility Facility H 712S Administrative Command & Staff – Sustainment of facilities used to support the Installation Commanding Officer and staff and the command
Support Investment Facilities, Sustainment ceremonial functions. Includes administrative, command/control/communication, training, public affairs, religious programs
and legal support facilities.
Facility Facility H 713S Environmental Environment – Sustainment for environmental services facilities required to meet federal, state, tribal, and local laws and
Support Investment Facilities, Sustainment regulations; specifically hazardous waste storage and transfer facilities.
Facility Facility H 714S Public Works Facility Support – Sustainment to support Public Works facilities. These facilities include those used to support the
Support Investment Facilities, Sustainment construction and facilities management functions, facility planning and engineering, facility investment/maintenance (SRM),
utilities, building services, grounds maintenance, and transportation services for the installation.
Facility Facility H 715S Housing Facilities, Housing – Sustainment for facilities that support the housing of military personnel, their eligible dependents, authorized
Support Investment Sustainment civilians, on a permanent and transient basis. Includes billeting and berthing facilities for short term housing and family
housing management and support facilities.
Enclosure (3)
Page 12 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Facility H 716S Other Operational Other Operations – Sustainment for facilities that provide support to operational missions other than Air/Space Operations and
Support Investment Facilities, Sustainment Port Operations. Includes facilities for munitions management, provide munitions, pyrotechnics, & specialty items; on-load
and/or off-load ordnance; bulk storage facilities to provide fuel and petroleum products (petroleum, oils, and lubricants) to
ships, aircraft, weapon systems, and other equipment; casualty operations and mortuary affairs management facilities; supply
facilities used to receive, store, issue, and resupply materiel for military units and others; conduct mission area training (i.e.
training in command and control, weapons employment, mobility and warfare specialties); medical and dental care facilities;
RDT&E support facilities including tactical development and evaluation (TAC D&E); and reserve coordination/ mobilization/
training facilities.
Facility Facility H 717S Personnel Support Personnel Support – Sustainment for facilities that support the quality of life of military personnel (Active, Reserve and Retired)
Support Investment Facilities, Sustainment and their eligible dependents, including: Morale, Welfare and Recreation (MWR), Galley, Child Development, Fleet & Family
Support and Other Community Support. These include casualty operations and mortuary affairs management; food services;
Exchange services; postal operations; Morale, Welfare, and Recreation facilities; band support; other community support
facilities such as banks, post offices, commissaries, cafeterias, filling stations, hobby shops, bowling alleys, gymnasiums,
skating rinks, field housing, swimming pools, theaters, exchanges, clubs, museums, libraries, adult education buildings, family
services/child development centers, playing courts, playing fields, golf courses, outdoor theaters, recreational docks or
marinas, outdoor monuments and memorials, and cemeteries.
Facility Facility H 718S Port Operations Port Operations - Sustainment of facilities used to provide direct and indirect support for the operation of the seaport. Includes
Support Investment Facilities, Sustainment facilities used to provide inport replenishment to conduct replenishment import in support of operating forces by providing
refrigerated stores, dry provisions, repair/spare parts, general stores, fleet freight, mail, personnel, POL, ammunition, and
other items to all classes of afloat units; Magnetic Silencing facilities; Port Operations facilities used to organize and supervise
port operations to support build up of forces ashore; Shore, Harbor and Coastline Protection facilities; and Ship maintenance
facilities.
Facility Facility H 719S Public Safety Public Safety – Sustainment of facilities used to provide for the general safety, security and protection of personnel and
Support Investment Facilities, Sustainment property at the installation. Includes police and fire protection, anti-terrorism, general base-wide safety, occupational safety
and health, emergency management, and emergency medical response facilities not covered by CAC 722S.
Facility Facility H 720S Preventative Preventative Maintenance - Includes Specialized Inspections for waterfront, bridges, water tanks and pavements as required
Support Investment Maintenance, by law. Also includes regular preventative maintenance on facility components.
Sustainment
Facility Facility H 711S Airfield Operational Air and Space Ops – Sustainment for airfield operations and ground servicing facilities used in deployment and maintenance
Support Investment Facilities, Sustainment of aircraft. Includes support for space surveillance requirements determined by Naval Network and Space Operations
Command; Admin & Station Aircraft Ops facilities used to provide airfield administration and management, transportation
support, air crew training, search and rescue and aviation safety; Air Traffic Control facilities; Aircraft Navigation facilities used
to provide maintenance and support for ground electronics, navigation aids, communication systems, weather advisory
systems, etc. used in air operations; Aviation Fuel Support facilities that provide fuel receipt/delivery and defueling services for
aircraft; Flight Line and Runway Support facilities including arresting gear; Passenger Terminal and Cargo Operations facilities
used to provide passenger services and cargo handling, dispatching, handling mail and operating equipment; Facilities used to
provide Air Intelligence Support including the mission of photographic reconnaissance squadrons; and Aircraft Maintenance
Support facilities.
Enclosure (3)
Page 13 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Base Support X 64W0 (RAIL RENT) Lease/rental costs for B assigned CESE (Alpha Codes V, W) to include operation of Railway Equipment
Support Vehicle & Equip
Facility Base Support X 6740 (MOB CRANE OPS) Mobile crane operational service (Alpha Code Y). Includes expense of crane operators/riggers who operate fixed position or
Support Vehicle & Equip traveling cranes.
Facility Base Support X 64Y0 (MOB CRANE RENT) Lease/rental costs for B assigned Mobile Cranes (Alpha Code Y)
Support Vehicle & Equip
Facility Base Support X 65Y0 (MOB CRANE INSP) Inspections of equipment (Mobile Cranes, Trailers, etc)
Support Vehicle & Equip
Facility Base Support X 6611 (B ASSIGN VEH A-O) Lease/rental costs for B assigned vehicle rentals of CESE (Alpha Codes A-O)
Support Vehicle & Equip
Facility Base Support X 6612 (C POOL VEH A-O) Lease/rental costs for C pool assignments of CESE (Alpha Codes A-O)
Support Vehicle & Equip
Facility Base Support X 64R0 (MAINT MHE) M&R for assigned MHE (Alpha Code R). Includes direct maintenance expenses of work performed on activity-owned material
Support Vehicle & Equip handling equipment identified in Alpha Code R. Direct maintenance expenses include cost of direct military and civilian labor
expended and contracted services designed to adjust, lubricate, paint, remove, repair, replace and service assemblies,
components and parts to correct or prevent malfunctioning, failure, wear or deterioration. Also included are the costs of direct
maintenance supplies, materials, contracted services, components, assemblies, parts, including tires, tubes, batteries used in
repair operations and petroleum, oils, and lubricants.
Facility Base Support X 65R0 (C POOL MHE (R)) Lease/rental costs for C pool assignments of MHE (Alpha Code R)
Support Vehicle & Equip
Facility Base Support X 66R0 (B ASSIGN MHE) Lease/rental costs for B assigned rental of MHE (Alpha Code R)
Support Vehicle & Equip
Facility Base Support X 6730 (CONST EQUIP OPS) Lease/rental and operational service costs for Construction Equipment (Alpha Codes S, T, and U)
Support Vehicle & Equip
Facility Base Support X 64P0 (B ASSIGN CESE P) Lease/rental costs for B assigned rental of CESE (Alpha Code P)
Support Vehicle & Equip
Facility Base Support X 66P0 (C POOL CESE P) Lease/rental costs for C pool assignments of CESE (Alpha Code P)
Support Vehicle & Equip
Facility Base Support X 6290 (ACCIDENT MAINT A- All costs associated with the repairs of CESE (Alpha Codes A-Z) resulting from damaged caused by accident, neglect, or
Support Vehicle & Equip Z) abuse.
Facility Base Support X 6420 (TRUCK SVC) Costs associated with providing Medium and Heavy Trucking services
Support Vehicle & Equip
Facility Base Support X 6430 (MAINT FFE) Costs for the maintenance, repair, and lease or rental of CESE (Alpha Code X). Includes direct maintenance expenses of
Support Vehicle & Equip work performed on fire fighting equipment. Direct maintenance expenses include cost of direct military and civilian labor
expended and contracted services designed to adjust, lubricate, paint, remove, repair, replace and service assemblies,
components and parts to correct or prevent malfunctioning, failure, wear or deterioration. Also included are the costs of direct
maintenance supplies, materials, contracted services, components, assemblies, parts, including tires, tubes, batteries used in
repair operations and petroleum, oils, and lubricants. Includes direct labor and material for installation, repair, replacement of
equipment accessories or attachments needed to meet special operating requirements.
Enclosure (3)
Page 14 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Base Support X 6440 (B ASSIGN CESE Z) Lease/rental costs for B assigned equipment rental of CESE (Alpha Code Z)
Support Vehicle & Equip
Facility Base Support X 6460 (MAINT CUST OWN All costs incurred through providing reimbursable maintenance and repair of customer owned CESE (Alpha Codes A-Z)
Support Vehicle & Equip EQUIP)
Facility Base Support X 6520 (MISC SUP OPS) Lease/rental costs for providing miscellaneous support equipment and operation service for CESE (Alpha Code Z)
Support Vehicle & Equip
Facility Base Support X 6540 (C POOL CESE Z) Lease/rental costs for C pool assignments of CESE (Alpha Code Z)
Support Vehicle & Equip
Facility Base Support X 6560 (FUEL CESE A-Z) Fuel for CESE (Alpha Codes A-Z) where fuel is not included in rental
Support Vehicle & Equip
Facility Base Support X 6638 (BUS & TAXI SVC) Costs to operate or provide a Bus or Taxi service
Support Vehicle & Equip
Facility Base Support X 6710 (MGMT) Management, planning and budgeting for BSVE
Support Vehicle & Equip
Facility Base Support X 6870 (TRNG AND LIC) Training and Licensing for BSVE operations
Support Vehicle & Equip
Facility Base Support X 64Q0 (B ASSIGN CESE Q) B assigned vehicle rental of CESE (Q)
Support Vehicle & Equip
Facility Utilities Z 8510 Sewage Services Includes the cost of providing Sewage services to Navy facilities including the purchase of commercial and/or non-navy
Support generated Sewage services. Also includes the operations costs for related distribution systems and costs associated with
privatization study efforts and all financed energy project payments.
Facility Utilities Z 8610 Chiller & A/C Services Includes the cost of providing Chiller Plant and Air Conditioning services to Navy facilities including the purchase of
Support commercial and/or non-navy generated Chiller and Air Conditioning services. Also includes the operations costs for related
distribution systems and costs associated with privatization study efforts and all financed energy project payments.
Facility Utilities Z 8750 Natural Gas Services Includes the cost of providing Natural Gas services to Navy facilities including the purchase of commercial and/or non-navy
Support generated Natural Gas services. Also includes the operations costs for related distribution systems and costs associated with
privatization study efforts and all financed energy project payments.
Facility Utilities Z 8810 General Utility Includes the costs of overhead incurred in the utilities division of public works departments for the operations of utilities.
Support Operations Overhead Overhead costs include supervision and administrative personnel, the cleaning of work areas in utilities operating shops,
Costs nonproductive time of division personnel, procurement and installation of Classes 3 and 4 equipment under $3,000 acquired
for use by the utilities shop, and the cost of consumable supplies used in the overhead function. Nonproductive time includes
the cost of personnel attending training classes and safety, bond, charity, or shop meetings.
Facility Utilities Z 87C0 Other Utility Systems, Includes cost of operation of all other plants, including ice manufacturing and cold storage, not listed in any other SubFunction.
Support Plants & Purchases Excludes maintenance costs of other plants and systems not listed in any other SubFunction. (Operation of facilities included
in DoD/ Navy Category Codes 89009, 89027 and 89077).
Facility Utilities Z 87P0 Utilities Privatization, Includes costs associated with other utility systems privatization study efforts. Includes the costs of studies, surveys,
Support Other Systems economic analyses, and consulting contracts. Excludes all costs involved with the actual procurement of an other utility
systems.
Enclosure (3)
Page 15 of 16
Cross-Reference of NAVFAC Products & Services to IMAP 2010 - Cost Account Codes (CAC)
Business NAVFAC
Function CAC CAC Title CAC Definition
Area P&S Line
Facility Utilities Z 87T0 Financed Energy Includes costs associated with third party financed energy conservation projects for other utility systems. Includes the costs of
Support Project Payment, studies, surveys, economic analyses, consulting contracts, and payment for services once equipment is installed.
Other Systems
Facility Utilities Z 87H0 Fuels Delivered Includes the cost of fuel, gas, oil, and solids consumed as a heat source and/or for cooking, and serving only one building.
Support This CAC is intended to capture cost of fuels going to non-utility systems and not recorded in Cost Account Codes 8210, 8750,
and 87J0.
Facility Utilities Z 8790 Pneumatic Power & Pneumatic Power and other compressed gas systems, Production Plants and Purchases. Includes the cost of purchased
Support Other Compressed compressed air and operating costs of pneumatic power plants and other compressed gas systems. Excludes costs for the
Gas Systems maintenance of the plant and distribution system. (DOD/Navy Category Code 89010, 89015, 89020, 89025, 89030).
Facility Utilities Z 8210 Steam & Hot Water Includes the cost of providing Steam and Hot Water services to Navy facilities including the purchase of commercial and/or
Support Services non-navy generated Steam and Hot Water services. Also includes the operations costs for related distribution systems and
costs associated with privatization study efforts and all financed energy project payments.
Facility Utilities Z 8410 Water Services Includes the cost of providing Water services to Navy facilities including the purchase of commercial and/or non-navy
Support generated Water services. Also includes the operations costs for related distribution systems and costs associated with
privatization study efforts and all financed energy project payments.
Facility Utilities Z 8310 Electricity Services Includes the cost of providing Electricity services to Navy facilities including the purchase of commercial and/or non-navy
Support generated Electricity services. Also includes the operations costs for related distribution systems and costs associated with
privatization study efforts and all financed energy project payments.
Enclosure (3)
Page 16 of 16
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