APPROPRIATION DESCRIPTION (DOC)

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					                                 THE ARMY MANAGEMENT STRUCTURE                            DFAS-IN MANUAL 37-100-10

                                 OSD/DOD/OTHER AGENCY ACCOUNTS
                                  DEFENSE WORKING CAPITAL FUND

 FY 2010 CHANGES:
Additions       Deletion/Term   Change Title Or   Reporting Indicators   Change #
                                Definition
MDC11004                                                                 Change 2010-02
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SMC41001                                                                 Change 2010-02
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 ZG*018.**      ZG*020                                                   Change 2010-03
 ZG*030.**      ZG*075                                                   Change 2010-03
 ZG*032.**      ZG*090                                                   Change 2010-03
 ZG*034.**      ZG*095                                                   Change 2010-03
 ZG*035.**      ZG*096                                                   Change 2010-03
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 ZG*093.**                                                               Change 2010-03
 MDC11040       MDC11004                                                 Change 2010-05
 MDC21051       MDC21000                                                 Change 2010-05
 MDC41058                                                                Change 2010-10
 MDC41059                                                                Change 2010-13
 MDC41060                                                                Change 2010-13




 FY 2009 CHANGES:
Additions       Deletion/Term   Change Title Or   Reporting Indicators   Change #
                                Definition
  SMC309.00                                                              BASIC MANUAL-09
  MDC10940                                                               CHG 09-03
  MDC20951                                                               CHG 09-03
  MDC30951                                                               CHG 09-03
  MDC30952                                                               CHG 09-03
  MDC40951                                                               CHG 09-03
  MDC40952                                                               CHG 09-03
  MDC40953                                                               CHG 09-03
  MDC40954                                                               CHG 09-03
  MDC40955                                                               CHG 09-03
  MDC40956                                                               CHG 09-03



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                                          OSD/DOD/OTHER AGENCY ACCOUNTS
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  SMC40901                                                                                 CHG 09-03
  SMC40906                                                                                 CHG 09-03
  SMC30901                                                                                 CHG 09-03
  MDC10941                                                                                 CHG 09-04
  MDC30953                                                                                 CHG 09-07
  ZGD079.S*                                                                                CHG 09-08
                    SM2B22.00                                                              CHG 09-09
                    SM2B23.00                                                              GHG 09-09
                    SM2B24.00                                                              CHG 09-09
                    SM2B25.00                                                              CHG 09-09
                    AC6* (DELETE)                                                          CHG 09-11
                    ACF* (DELETE)                                                          CHG 09-11




===================================================================================================
APPROPRIATION DESCRIPTION

The FY 97 Defense Authorization Act required the Defense Department to conduct a study of the DOB in FY 97 and present
the study findings and proposed improvement plan to Congress for approval. Effective 11 DEC 1996, the Secretary of Defense
Comptroller signed a decision paper that eliminated the Defense Working Capital Fund (DWCF) and established four (now five)
working capital funds to be designated as the:
                        Defense Working Capital Fund(s):
                         97X4930.A*** -- Defense Working Capital Fund, Army
                         97X4930.F*** -- Defense Working Capital Fund, Air Force
                         97X4930.N*** -- Defense Working Capital Fund, Navy
                         97X4930.4*** -- Defense Working Capital Fund, Defense Commissary
                         97X4930.5*** -- Defense Working Capital Fund, Defense Agencies

All budget and accounting policies, practices, and procedures previously applied to the DWCF shall be applied to the five
superseding working capital funds.


GENERAL

1. The Defense Working Capital Fund (DWCF) was established in 1991 by consolidating previous stock and industrial fund
appropriations and selected operations and maintenance funded activities. DWCF incorporated the following appropriations and
activities:

                Stock Funds
                       Army Stock Fund (21X4991)                Air Force Stock Fund (57X4921)
                       Navy Stock Fund (17X4911)                Defense Stock Fund (97X4961)

                Industrial Funds
                         Army Industrial Fund (21X4992) Marine Corps Industrial Fund (17X4914)
                         Navy Industrial Fund (17X4912) Air Force Industrial Fund (57X4922)
                         Defense Industrial Fund (97X4962)

                Agencies/Activities
                       Defense Finance and Accounting Service (DFAS)             Defense Information Service Agency (DISA)
                       Defense Commissary Agency (DECA)                          Defense Information Service Organization (DISO)
                       Defense Technical Information Center (DTIC)               U.S. Transportation Command (USTRANSCOM)
                       Defense Reutilization and Marketing Center (DRMS)         Defense Printing Service (DPS)



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                       Defense Industrial Plant Equipment Center (DIPEC)           Joint Logistics Systems Center (JLSC)

         a. DWCF allocates support costs using business accounting techniques to provide DoD managers, at all levels, many of
         the management tools available to the private sector. The improved identification of the costs of doing business is
         expected to improve the efficiency of these operations.

         b. The following business areas have been established for DWCF for use by DoD components:

    Business Area                     DoD Component                  Business Area                      DoD Component
    Supply Management                 Army, Air Force, Navy,         Technical Information              DLA
                                      DLA
    Distribution Depots               DLA, Navy, Air Force           Printing and Publications          Navy (DPS)
    Depot Maintenance                 Air Force, Navy,               Commissary Operations              DECA
    Industrial Operations             Army
    Transportation                    USTRANSCOM                     Commissary Resale Stocks           DECA
    Base Support                      Navy, Air Force                Financial Operations               DFAS
    Research and Development          Navy                           Information Services               Air Force*, Navy, DISA
    Reutilization and Marketing       DRMS                           Corporate Account                  JLSC
    Industrial Plant Equipment        DIPEC                          Logistics Support Activity         Navy



2. Army Business Areas. There are two business areas currently used by Army activities and a common general and
administrative area used to collect initial support costs. Each business area is funded by an operating budget and a capital
budget. During FY 93, wholesale distribution functions were moved from the Distribution Depot business area to the Supply
Management business area and Army's transportation business area was consolidated under U.S. Transportation Command
(USTRANSCOM) as a DoD activity

       a. Supply Management (Secondary items) - Subchapter I

               (1) The Supply Management business area consists of wholesale and retail operations managed by the Army.
               These activities operate under the provisions of Section 2208 of Title 10, U.S.C., which authorizes the Secretary of
               Defense to establish working capital funds to finance inventories of such supplies as he may designate. The
               Supply Management business area manages over four million items, including food, clothing, fuel, medical supplies
               and weapon systems spare parts.

               (2) Prices for items purchased by customers cover the acquisition cost plus the cost of transportation and related
               surcharges. In addition, pricing also covers costs of wholesale supply management, including both civilian and
               military personnel, and depot level repairable items previously funded in Procurement and Operations and
               Maintenance appropriations.

               (3) Materiel Management (Wholesale). Wholesale functions include integrated materiel management, initial
               issue, replenishment, depot-level maintenance, maintenance support services (programming/planning,
               technical/maintenance engineering services, maintenance publications and training) related to secondary items.

               (4) Retail Supply Management: Retail supply management financed by DBOF will only include resale inventory
               previously funded by stock funds. The manpower and operational costs associated with retail stock fund
               operations will remain in appropriations which currently finance these costs (i.e., OMA, RDTE, etc.).

               (5) Supply Depot Operations (Secondary Items): Accounts have been established to receive the cost authority
               attributable to the wholesale distribution functions for secondary items and to serve as the "customer account" for
               the distribution of those costs initially incurred under the Depot Logistics Operations (Secondary Items). In
               essence, the multi-mission depot operation will have its manpower strengths and its overall operations
               accomplished under the ML** accounts for other than maintenance operations. Those costs (and workyears, both
               military and civilian) attributable to secondary item distribution wholesale operations (ML2*) will be transferred/billed
               to the appropriate SW2* accounts for monthly accounting reports and unit cost submissions to Defense Manpower
               Data Center.

       b. Industrial Operations - Subchapter II

               (1) Ordnance Operations: This secondary business area consists of various Arsenals, Depots, Plants, Activities
               and Munitions Centers which perform a wide range of functions. These functions include materiel overhaul,
               rebuild, conversion, renovation, modification, repair inspection and test, fabrication and reclamation, and
               maintenance support services. They also store and maintain ammunition and provide tenant support.

               (2) Depot Maintenance Operations - Other: This secondary business area contains a wide range of functions
               which is performed within this area. In the Army, these functions include overhaul, rebuild, conversion, renovation,



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                                             DEFENSE WORKING CAPITAL FUND

                 modification, repair, inspection and test, manufacture, fabrication and reclamation of materiel, as well as
                 maintenance support services.

                 (3) Depot Logistics Operations (Supply Depots): This activity includes the receipt, storage, issue and shipment of
                 stocks, and stock control for ammunition and principal end items and secondary items not transferred to DLA.

        c. General and Administrative Subchapter IV Included in this area is the collection of costs for environmental, real
property maintenance, family services, and other base support at DBOF financed installations which are subsequently redistributed
back to appropriate business area mission.

       d. Capital Budget - Subchapter V. Accounts have been established in each business area to capture DBOF financed
purchases of equipment, minor equipment, leasehold improvements, and management improvement initiatives and major
maintenance and repair projects accomplished under the DBOF capital budget.

         e. Transportation - Subchapter VI The Transportation business area includes the functions performed by the Military Traffic
Management Command (MTMC), now part of the U.S. Transportation Command. This is now considered a Defense business
area, instead of an Army business area. MTMC is jointly staffed by all the Services and functions as the DOD single manager for
traffic management. MTMC operates and manages common-user water terminals, administers freight movement within the United
States, performs transportation engineering, administers the movement of intermodal containers and manages all passenger traffic
within the United States.

3. Other DoD Component/Activity Business Areas -Subchapter VII. Limitations for other (non-Army) DoD components and
activities are provided in this subchapter.

ACTIVITY STRUCTURE AND REPORTING INDICATORS

Resource Reporting:
       M - Report monthly
       Q - Report quarterly for the quarters ending December, March, June and September
       A - Report annually on year-end certified reports

 Reporting Indicators:
 M – Monthly
                     AR37-100-XX          CSCFA-218
                     Code                 Code
                     1                    1*               Program and funds available
                     2                    1*               Commitments, obligations, recoveries of prior-year obligations, and
                                                           disbursements identified as direct or reimbursable by EOR.
                        2                 26               Obligations reported by FCA
                        3                 33               Military personnel expenses/depreciation reported by EOR
                        4                 44/45            Obligations and recoveries identified as direct or reimbursable by MDEP
                        8                 C*               Status of Reimbursements (CSCAA-112)
                        b                 37               Civilian End Strength (CMOD)
                        c                 38               Cumulative Civilian Manmonths (CMOD)

 Q – Quarterly
                        AR37-100-XX       CSCFA-218
                        Code              Code


 A – Annually
                        AR37-100-XX       CSCFA-218
                        Code              Code
                        6                 ZB               Unobligated Balance
                        7                 ZE               Unliquidated Obligations


 CODE STRUCTURE:
      Treasury Code: 97X4930.
      Limitations: The following limitations apply to Army business areas:

    .AA**        Depot Maintenance
    .AAP0        Headquarters, Army Materiel Command (FY 99) (Valid for FY 98: U S Industrial Operations Cmd)
    .AAPH        Anniston Army Depot
    .AAPL        Letterkenny Army Depot
    .AAPP        Red River Army Depot
    .AAPS        Tobyhanna Army Depot



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 .AAPY    Corpus Christi Army Depot
 .AAP1    Umatilla Army Depot Activity (Inactivated)
 .AAP2    Pueblo Army Depot Activity (Inactivated)

 .AA**    Ordnance
 .AA3*    US Army Industrial Operations Cmd
 .AA33    Pine Bluff Arsenal
 .AA36    Watervleit Arsenal
 .AA37    Rock Island Arsenal
 .AA39    McAlester Army Ammunition Plant
 .AA3H    Anniston Army Depot (Ammunition Mission)
 .AA3L    Letterkenny Army Depot (Ammunition Mission)
 .AA3P    Red River Army Depot (Ammunition Mission)
 .AA3A    Crane Army Ammunition Activity
 .AAPE    Bluegrass Army Depot
 .AAPG    Tooele Army Depot
 .AAPW    Seneca Army Depot Activity (inactivated)
 .AAPX    Sierra Army Depot
 .AAPZ    Savanna Army Depot Activity (inactivated)
 .AAP3     Tooele South Area Depot (inactivated)

 .AC50    USAMC Logistics Operations (LOGOPNS) Summary
 .AC5A    HQAMC, Logistics Operations
 .AC5D    Tank and Automotive Command
 .AC5E    Communications and Electronics Command
 .AC5F    Aviation & Missile Command (missile)
 .AC5G    Armament/Chemical Acquis & Logistics Act
 .AC5H    Armament Research Development & Engineering Ctr
 .AC5J    Industrial Operations Command
 .AC5N    Soldier System Command
 .AC5R    TACOM Rock Island
 .AC5T    Aviation and Missile Command (aviation)
 .AC5W    Research, Development and Engineering Command (RDEC).
 AC5Z     Foreign Military Sales (FMS) Advance Account (FOR USASAC USE ONLY)

 .AC60    USAMC (Wholesale-Consumable)
 .AC61    Soldiers System Command (troop support)
 .AC6C    Aviation & Missile Command (aviation)
 .AC6D    Tank Automotive and Armament Command
 .AC6E    Communications-Electronics Command
 .AC6F    Aviation and Missile Command (missile)
 .AC6G    Armament/Chemical Acquis & Logistics Act

 .AC6B    TACOM-Rock Island -Army and Air Force Exchange Service (AAFES) Clothing Store
 .AC6N    USAMC (Wholesale; Single Stock Fund (SSF); Non-Army Managed Items (NAMI) Inventory Oversight by TACOM-
          Rock Island) (DFAS-IN use only)
 .AC6H    TACOM-Rock Island – Non Army Managed Items (NAMI) Inventory
 .AC6J    TACOM-Rock Island - Mat Cat E (Inactivated Oct 2004)
 .AC6K    TACOM -Rock Island - Mat Cat F (Inactivated Oct 2004)
 .AC6L    TACOM -Rock Island - Mat Cat J (Inactivated Oct 2004)
 .AC6R    TACOM -Rock Island - Mat Cat R (Inactivated Oct 2004)
 .AC6S    TACOM -Rock Island - Mat Cat S (Inactivated Oct 2004)
 .AC6U    TACOM -Rock Island - Mat Cat T (Inactivated Oct 2004)
 .AC6V    TACOM -Rock Island - Mat Cat C (Inactivated Oct 2004)
 .AC6W    TACOM -Rock Island - Mat Cat Q (Inactivated Oct 2004)

 .AC6T    Mobilization - troop support items (HQDA use only)
 .AC62    General Supplies (Inactivated-moved to Limit AC63)
 .AC63    Ground Forces Support Material
 .AC65    Packaged Petroleum (Inactivated-moved to Limit AC63)
 .AC66    Industrial Supplies (Inactivated-moved to Limit AC63)
 .AC67    Clothing and Textiles
 .AC68    Subsistence
 .AC69    Electronics (Inactivated-moved to Limit AC63)
 .AC6M    Medical Materiel Agency
 .AC6X    Excess Material (Inactivated-moved to Limit AC63)




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   .AC90       USAMC (Wholesale - Depot Level Repairable)
   .AC9B       Soldier Systems Command (troop support)
   .AC9C       Aviation & Missile Command (aviation)
   .AC9D       Tank-Automotive and Armaments Command
   .AC9E       Communications-Electronics Command
   .AC9F       Aviation & Missile Command (missile)
   .AC9G       Armament/Chemical Acquis & Logistics Act

   .AF**       INFORMATION SERVICES (invalid) (ALL AF** MOVED TO LIMIT AC5E)
   .AFA*       USAMC (Central Design Activities) (invalid)

   .AFAC       USAISMA Small Computer Program (FY 98) (invalid)

   .AFAE       Industrial Logistics System Center (invalid)
   .AFAL       Software Development Center - Ft Lee (invalid)
   .AFAM       Software Development Center – Washington (invalid)
   .AFAW       Logistics System Support Center (invalid)

   .AFB*       DELETED - - U. S. Army Information Systems Command (Central Design Activities transferred to AMC effective
               FY 97 with the disestablishment of the USAISC.)
   .AFBH       DELETED - - Software Development Center - Ft. Huachuca. Effective FY 97, Ft. Huachuca is disestablished.
                NOTE: This limit AFBH remains valid to work off FY 97 residual balances in FY 98.
   .AFBL       DELETED -- Effective FY 97 Software Development Center - Ft Lee is transferred to AMC.
                NOTE: This limit AFBH remains valid to work off FY 97 residual balances in FY 98.
   .AFBW       DELETED -- Effective FY 97 Software Development Center - Washington is transferred to AMC.
                NOTE: This limit AFBH remains valid to work off FY 97 residual balances in FY 98.
   .AZ**       Summary
   .AZ01       Cash Management (HQDA use only)


AMSCO/Project Codes: The following coding structure is used to report AMSCOs/project numbers:

       Position 1 = Business Area
               M = Industrial Operations (Depot Maintenance/Ordnance)
               S = Supply Management
               T = Transportation (Defense)
               Z = General and Administrative (G&A)

       Position 2 = Major Activity
                A = Ordnance Operations
                 D = Depot Maintenance Operations
                G = General and Administrative (G&A) - functional areas
                L = Depot Logistics Operations
                M = Materiel Management (wholesale only)
                R = Retail Supply Operations
                T = Transportation
                W = Wholesale Supply Distribution

       Position 3 = Product Line
               A = Ammunition (Industrial Operations business Area)
               C = Capital Budget (FY 94 and subsequent))
               D = Other Depot Maintenance
               E = End Items (Industrial Operations business area)
               2 = Secondary Items (Supply Management and Industrial Operations business areas)
               M = Traffic Management (Transportation business area)
               R = Major Maintenance and Repair Projects (FY 94 and subsequent)
               S = Other Products and Services (Industrial Operations business areas)
               T = Transportation (Transportation business area)

       Position 4 = Functions: See each Business Area

       Positions 5-8 = Subfunctions: See each Business Area

       Positions 9-11 = Capital Budget – project number (FY 93 only)

SUBCHAPTER I
SUPPLY MANAGEMENT (Secondary Items)



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Supply Management, Army (SMA) business area consists of eight retail subdivisions and one wholesale subdivision under the
management of the Deputy Chief of Staff for Logistics. Seven of the retail subdivisions are organized by command and two are
organized by function. The wholesale subdivision is organized by type of secondary items with six major subordinate commands
managing consumable items, with separate programs to account for DLA-managed prepositioned war reserves under Army control,
depot-level reparables, supply depot operations performed by wholesale distribution activities, and National Inventory Control Point
logistics support operations at wholesale level.

Resource Reporting
   Code            Mpr        Activity Structure                                                            M       Q        A
   SMC***.***                 MATERIEL MANAGEMENT (Capital Budget )                                         See Capital Budget
                               The acquisition and installation of capital investment items (e.g., plant
                               equipment, computers, systems software) valued in excess of the
                               current expense/investment threshold (Appendix A) with a useful life of
                               two years or more.

    SM2000.00                 SECONDARY ITEMS MATERIEL MANAGEMENT - WHOLESALE                               1,8               6
                              AMI functions include integrated materiel management, initial issue,
                              replenishment, depot-level maintenance, maintenance support services
                              (programming/planning, technical/maintenance engineering services,
                              maintenance publications and training) related to secondary items .
    SM2A00.00          X      Secondary Items Integrated Materiel Management                                4        --       --
                              Secondary Items Integrated Material Management (IMM) IMM
                              includes the organic function of Production Line Management (e.g.
                              overall policy, direction, and performance evaluation). Supply
                              Management (e.g. item management, requirements determination,
                              requestion processing, stock control, war reserve requirements and
                              management, distribution and transportation management, disposal
                              management cataloging, and technical support). Maintenance
                              Management (e.g. technical publications, maintenance engineering,
                              and management of maintenance program requirements). Weapons
                              System Management (e.g. intensive management of selected
                              secondary items). Procurement and Production (e.g. contract
                              preparation, solicitation, award and contract administration
                              production assessment and assistance). Quality/Product Assurance
                              (e.g. support to procurement, in-plant surveillance, acceptance
                              testing, and Quality Deficiency Report analysis and resolution).
                              Engineering (e.g. first article testing, value engineering, standardization
                              and item reduction efforts, configuration management, maintenance of
                              engineering data and drawings, preparation of Technical Data
                              Packages, evaluation of Engineering Change Proposals and
                              improvement reports, and concurrent engineering efforts). Planning,
                              programming, budgeting, program execution and financial/accounting
                              (e.g. the recording of financial transaction, billings and payment; and
                              issuing monthly, quarterly and annual reports).
    SM2A10.00                 Secondary Items Supply Management                                             2,3,     --       7
                                                                                                             b, c
                              Item/Asset Management (e.g. requirements determination, distribution
                              direction, maintenance direction, disposal direction); Asset/Stock
                              Control; Requisition Processing; Customer services; Distribution and
                              Transportation Management; War Reserves Requirements and
                              Management; Provisioning and Allowances/ISSL development;
                              Cataloging; and Technical Support.

    SM2A11.00                 Item/Asset Management                                                         2,3      --       7
                              The control of materiel from initiation of procurement to disposal to
                              include worldwide quantitative and monetary inventory data and
                              positioning and repositioning of materiel. Includes Requirements
                              Determination and Returns Management/ Disposal Direction.
                                  PF: (1) Number of Procurement Work Directives (PWDs)
                              completed.
                                       (2) Number of Procurement Requisition Order Numbers
                              (PRONs) issued.
                                       (3) Number of Materiel release Orders (MROs) or other
                              distribution actions processed.
                                       (4) Number of disposition Instructions issued in response to
                              Requests for Dispositions.

    SM2A12.00                 Asset/Stock Control                                                           2,3      --       7


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                     Establishment and maintenance of accountable records and due-in
                     records to include reconciliation of records, processing documents other
                     than requisition related documents affecting asset records; and,
                     coordination of physical inventories with storage activities. Includes loan
                     and lease management and data recordation.
                        PF: (1) Number of inventory adjustment documents process per
                     active item record.
                               (2) Dollar value of adjustments ($000).

  SM2A13.00          Requisition Processing                                                        2,3     --     7
                     The receiving, recording, and filling of requisitions; maintaining
                     requisition files; conducting technical data research incident to
                     processing incoming request documents; providing status information on
                     requisitions; and conducting liaison operations with using activities.
                     Includes controlling, reviewing and coverting to computer input media
                     documents received by other than AUTODIN, i.e. telephonic and mail
                     requisitions.
                        PF: (1) Percent of requisitions processed within MILSTEP
                     standards.
                               (2) Number of back orders canceled by validation process.
                               (3) Value of backorders canceled ($000).
                               (4) Percent of requisitions processed off line.

  SM2A14.00          Customer Services                                                             2,3     --     7
                     Includes in-house support and off-site support tasks related to providing
                     customer service to specified customers or providing authorized logistic
                     support to the field. Includes expediting procurements, requisitions,
                     repair, issuance and delivery of priority time requirements. Also,
                     includes customer liaison efforts and performing as a Component focal
                     point for resolution of retail and user level supply and technical problems
                     . Includes support to other Services, other DOD Agencies, other
                     government agencies, state agencies and contractors.
                          PF: (1) Percent of in-house logistics assistance requests
                     resolved.
                                 (2) Percent of off-site logistic assistance resolved.



  SM2A15.00          Provisioning and Allowance/ISSL Planning and Development                      2,3     --     7
                     Tasks related to determining and acquiring the range and quantity of
                     support items necessary to operate and maintain an end item material
                     for an initial period of service. Includes determining, documenting,
                     delivering, and adjusting requirements to support the operational
                     readiness of installed equipment and systems, specifically tailored to
                     customer and intermediate echelon requirements.
                     PF (1) Average cost per item add part numbers/NSNs to initial spares
                     support lists (ISSLs).
                         (2) Average costs per student for New Equipment Training
                     Programs.

  SM2A16.00          Cataloging                                                                    2,3     --     7
                     Activities resulting in the naming, classifying, describing and number
                     each item repetitively used, purchased, stocked, or distributed so as to
                     distinguish each item from every other item. Includes actions taken to
                     classify, name, describe, and number items of supply in a systematic
                     and uniform way. Also includes maintenance of information related to
                     the end item and dissemination’s of that information to item users.
                          PF: Number of items processed for catalogue entirely.

  SM2A17.00          Technical Support                                                             2,3,    --     7




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                     The determination of technical supply management criteria regarding
                     reparability, interchangeably and substitutability, and usage factors;
                     determination of preservation, packaging and marketing requirements;
                     development of weight and cube information ; develop, maintain and
                     furnish drawings or military specifications and standards, purchase
                     descriptions, shelf life, deterioration codes, acquisition method codes, or
                     other technical data.
                         PF: (1) Number of interchangeability and substitutability actions
                     processed.
                              (2) Number of Items reviewed for usage and reparability
                     factors.
                              (3) Number of instructions issued for new and updated usage
                     and reparability
  SM2A20.00          Secondary Items Procurement Operations                                        2,3     --     7
                                                                                                   b, c
                     Includes manpower authorizations, peculiar and support equipment,
                     necessary facilities, and associated costs of secondary of item
                     procurement operations.

  SM2A21.00          Contracting and Procurement                                                   2,3     --     7
                     Activities associated with planning, developing, executing, and managing
                     contract supporting secondary item, management, (e.g. Pre-Award
                     Planning and Solicitation development: contract Award and Execution;
                     and Contract management and Administration ). Includes actions
                     related to purchasing, renting, leasing, or otherwise obtaining supplies or
                     services from non-federal sources in support of time management.
                     Includes in-plant surveillance of production and other quality assurance
                     activities to ensure materiel conforms to contract specifications.
                          PF (1) Number of contracts awarded or issued.
                               (2) Number of contracts closed out.
                               (3) Number of active contracts being managed.
                               (4) Procurement Administrative Lead-Time (PALT).
                               (5) Dollar value of contract awarded ($000).

  SM2A22.00          Production                                                                    2,3     --     7
                     Controlling organic and contractual depot level repair/rebuild/overhaul
                     programs, and ensuring the timely availability of resources need to
                     perform and record the required maintenance actions. Determine short-
                     range repair requirements and priorities. Maintaining status of
                     modifications application/conversion and control of funds required to
                     support accomplishment of programs. PF: (1) Dollar value of organic
                     maintenance programs ($000). (2) Dollar value of commercial
                     maintenance contracts managed ($000). (3) Number of commercial
                     maintenance contracts managed. Does not include costs to enhance
                     existing parts resulting in increased weapon system capability.
  SM2A30.00          Maintenance Management for Secondary Items                                    2,3     --     7
                                                                                                   b, c
                     The act of restoring or replacing parts/components to achieve standard
                     service levels. The process of controlling organic and contractual depot
                     level repair/rebuild/overhaul programs. Includes ensuring the timely
                     availability of resources needed to perform and record the required
                     maintenance actions. Includes providing maintenance engineering
                     support and technical publications. Does not include costs to enhance
                     existing parts resulting in increased weapon system capability.
  SM2A31.00          Maintenance Programs/Modification Programs                                    2,3     --     7
                     Controlling organic and contractual depot level repair/rebuild/overhaul
                     programs, and ensuring the timely availability of resources need to
                     perform and record the required maintenance actions. Determine short-
                     range repair requirements and priorities. Maintaining status of
                     modifications application/conversion and control of funds required to
                     support accomplishment of programs. PF: (1) Dollar value of organic
                     maintenance programs ($000). (2) Dollar value of commercial
                     maintenance contracts managed ($000). (3) Number of commercial
                     maintenance contracts managed. Does not include costs to enhance
                     existing parts resulting in increased weapon system capability.
  SM2A32.00          Maintenance Engineering/Equipment Failure Reports                             2,3     --     7




MESSAGE CHANGE 2010-13                              D4-4930-9                                               MARCH 2010
                                 THE ARMY MANAGEMENT STRUCTURE                                         DFAS-IN MANUAL 37-100-10

                                 OSD/DOD/OTHER AGENCY ACCOUNTS
                                  DEFENSE WORKING CAPITAL FUND

                     The activity of equipment maintenance concepts, criteria and technical
                     requirements to assure timely, adequate and economic maintenance
                     support of weapons and equipment. Includes ensuring that an acquired
                     item can be maintained in accordance with the maintenance concept.
                     Analyzes failure reports, unsatisfactory equipment reports, improvement
                     reports, Quality Discrepancy Reports (QDRs), and Equipment
                     Improvement reports (EIRs). Propose materiel improvements/change
                     projects. PF: Number of QDRs, EIRs, LORAs and other maintenance
                     studies completed. Does not include costs to enhance existing parts
                     resulting in increased weapon system capability..
  SM2A33.00          Technical Publications                                                         2,3     --     7
                     Develop, prepare, revise, publish and maintain technical manuals and
                     publications, and assign publications within AMC portion of the Army
                     training Literature Program. Includes activities related to converting
                     digitized technical manuals.
                     PF: (1) Costs of technical materiel pages published.
                           (2) Cost of manuals and other technical documents converted to
                     digitized format.

  SM2A40.00          Config Mgmt / Engr Data Mgmt (Pre-Milestone A)                                 2,3     --     7
                                                                                                    b, c
                     Tasks related to engineering items of equipment. Includes system
                     design, development, engineering and integration, concurrent
                     engineering efforts; engineering data management; productivity
                     engineering; specifications and standards; and system interoperability.
                     Also includes reverse engineering; value engineering; first article testing;
                     standardization and item reduction efforts; configuration management;
                     preparation of technical data packages; evaluation of engineering
                     change proposals and product improvement proposals; reliability
                     assessments; review of accident/incident reports.

  SM2A41.00          Config Mgmt / Engr Data Mgmt (Pre-Milestone A)                                 2,3     --     7
                     Controlling and ensuring visibility of the physical and functional
                     characteristics of items installed in equipment’s and weapon systems,
                     and the assurance of form, fit and functional compatibility of secondary
                     items. review and maintain status of proposed changes to equipment or
                     items of supply. Coordinate actions between engineering and the
                     Configuration control board (CAB). Includes: receiving, maintaining and
                     furnishing technical data (e. g. specifications, standards, engineering
                     drawings and maintenance specifications, limitation and standards);
                     converting military standards and specifications to commercial
                     standards; developing, maintaining in and providing technical data for
                     depot maintenance reparability standards, specifications and limitations
                     for repair/rebuild/modification of items and providing technical portions of
                     work and project orders; validating, updating, maintaining and providing
                     technical data packages (TDP), including procurement descriptions,
                     specifications, standards, drawings, test requirements, preservation,
                     packaging packing, and quality assurance provisions. Also includes
                     digitizing documents.
                     PF: (1) Number of change proposals processed.
                           (2) Number of technical data packages (Taps) modified or updated.
                           (3) Costs of converting documents to digitized format.
                           (4) Costs of converting military specifications/standards to
                     commercial specifications/standards.

  SM2A42.00          Engineering Studies/Safety Engineering/Equipment Testing                       2,3     --     7




MESSAGE CHANGE 2010-13                              D4-4930-10                                               MARCH 2010
                                 THE ARMY MANAGEMENT STRUCTURE                                           DFAS-IN MANUAL 37-100-10

                                 OSD/DOD/OTHER AGENCY ACCOUNTS
                                  DEFENSE WORKING CAPITAL FUND

                     Conduct engineering studies to include value engineering reverse
                     engineering, transportability and reliability assessments. Implement
                     operation and Support cost reduction (OSCR). review, recommend, or
                     initiate actions resulting in reductions of costs or complexity. Direct
                     system engineering program to include safety assessments and air-
                     worthiness qualification program form Army aircraft. Perform
                     engineering support for equipment testing by preparing plans and
                     conducting tests for items/ systems.
                     PF: (1) Number of engineering studies complete (ECPs, CIPs,
                     VECOs, other change proposals, test plans,
                     simulations, etc).
                            (2) Number of tests planned and conducted.

  SM2A50.00          Planning, Programming, Budgeting, Execution, Finance and Manpower              2,3       --     7
                                                                                                    b, c
                     The financial planning and resource management associated with the
                     acquisition and maintenance of inventories of secondary items IMM
                     managed materiel, with the preparation of PPBs documents (POM input,
                     Budget estimates), execution of current (and Prior year) programs,
                     performing the necessary accounting functions and mange manpower
                     authorizations. Also includes weapon system management budgeting
                     and funding activities.
                         PF: (1) Obligation rate for each program.
                              (2) Cost of DFAS accounting support.

  SM2B00.00    X     Materiel Acquisition and Delivery                                              4,b,c     --     --
  SM2B08.00          OSCR Initiatives (Less than 100K)                                              2,3       --     7
  SM2B09.00          OSCR Initiatives (Greater than 100K)                                           2,3       --     7
  SM2B10.00          Item Acquisition/First Destination Transportation                              2,3       --     7
                     Roll up of costs of materiel procured or repaired with Supply
                     Management, Army (SMA) operating cost authority.

  SM2B11.00          Item Acquisition/First Destination Replenishment                               2,3       --     7
                     Transportation for replenishment of secondary Items. Costs of
                     replenishment material procured with SMA operating cost authority.

  SM2B12.00          Initial Issue                                                                  2,3       --     7
                     Transportation for initial issue of secondary items. Costs of initial issue
                     materiel procured with SMA operating cost authority.


  SM2B13.00          Summary Organic Repair                                                         --        --     --
                     Depot-level maintenance of secondary items utilizing SMA operating
                     cost authority by facilities organic to DA or other military services or DLA
                     via ISSA.

  SM2B13.10          Depot Repair                                                                   2,3       --     7
  SM2B13.11          Reset                                                                          23        --     7
  SM2B13.12          Recap                                                                          23        --     7
  SM2B13.20          Below Depot (DS/GS) Repair                                                     2,3       --     7
  SM2B13.30          Fabrication                                                                    2,3       --     7
  SM2B13.40          Assembly/Disassembly                                                           2,3       --     7

  SM2B14.00          Depot Maintenance/Contract                                                     2,3       --     7
                     Depot Level maintenance of se secondary items performed utilizing
                     SMA operating cost authority by National Maintenance Contract
                     commercial contractor.

  SM2B15.00          War Reserve - Wholesale                                                        2,3       --     7
                     Costs of war reserve materiel held at wholesale level and procured with
                     SMA operating cost authority.

  SM2B16.00          Demilitarization                                                               2,3       --     7
                     Cost for demilitarization of SMA materiel.

  SM2B17.00          Inventory Augmentation (Spares)                                                2,3       --     7
                     Inventory augmentation (spares) at wholesale level and procured with
                     SMA Operating Cost Authority.


MESSAGE CHANGE 2010-13                              D4-4930-11                                                 MARCH 2010
                                THE ARMY MANAGEMENT STRUCTURE                                     DFAS-IN MANUAL 37-100-10

                                 OSD/DOD/OTHER AGENCY ACCOUNTS
                                  DEFENSE WORKING CAPITAL FUND

  SM2B18.00          Direct Vendor Delivery                                                     2,3    --     7
                     Costs for materiel procured with SMA operating cost authority and
                     delivered direct to the consumer.

  SM2B19.00          Foreign Military Sales (FMS)                                               2,3    --     7
                     Costs for materiel procured with SMA operating cost authority to be sold
                     to FMS customer.

  SM2B20.00          Credit Returns (see Note 1)                                                       --     --
                      Value of credit granted SMA item returns. NOTE: This AMSCO is for
                      Unit Cost Resources reporting and is not for reporting obligation data.




MESSAGE CHANGE 2010-13                             D4-4930-12                                           MARCH 2010
                                THE ARMY MANAGEMENT STRUCTURE                                       DFAS-IN MANUAL 37-100-10

                                 OSD/DOD/OTHER AGENCY ACCOUNTS
                                  DEFENSE WORKING CAPITAL FUND


  SM2B21.00          Replenishment-Item Acquisition                                             2,3      ~~     7
                     Procurement of replenishment inventory funded with AWCF
                     Supplemental appropriation 97 8\10 4930

  SM2B22.00          Provisioning-Initial Issue                                                 2,3      ~~     7
                     Procurement of replenishment inventory funded by the AWCF
                     Supplemental appropriation 97 8/10 4930.
  SM2B23.00          Organic Repair                                                             2,3      ~~     7
                     Repair of secondary items performed at DA Organic or other Military
                     Service or DLA via ISSA funded with the AWCF Supplemental
                     Appropriation 97 8/10 4930.
  SM2B24.00          Depot Maintenance/Contract                                                 2,3      ~~     7
                     Repair of secondary items performed by a National Maintenance
                     Contractor (commercial contract) funded with the AWCF Supplemental
                     Appropriation 97 8/10 4930.

  SM2B25.00          War Reserve                                                                2,3      ~~     7
                     Procurement of war reserve material funded by the AWCF
                     Supplemental Appropriation 97 8/10 4930

  SM2B30.00          Supply Depot Operations                                                    2,3      --     7

                      Costs of services purchased from Distribution Depots from the point of
                      receipt to the point of CONUS destination (either customer or part of
                      embarkation) of SMA items.

  SM2B31.00          Single Stock Fund (SSF) Supply Operations                                  2        --     7
                     To capture and reimburse costs of SSF supply operations support
                     incurred at installation level.

  SM2B70.00          Second Destination Transportation                                          2        --     7
                     Costs for movement of secondary item stocks including: CONUS
                     linehaul - covers ICP directed returns from customers to depot and from
                     port to depot. Overocean - includes port handling costs on both sides of
                     ocean shipment as well as the air and surface movement for ICP
                     directed returns and for reimbursing shipping depots for over ocean
                     issues.

  SM2B71.00          Second Destination Transportation – Contingency (CONOPS)                   2        --     7
                     This AMSCO is utilized to capture the cost of movement of secondary
                     item stocks funded by CONOPS to include: CONUS line haul - covers
                     during ICP directed issues and returns from customers to depot and
                     from port to depot . Over ocean - includes port handling costs on both
                     sides of the ocean returns and for reimbursing shipping depots for over
                     ocean costs.


  SMC407.00          National Maintenance management system                                     2        --     7

  SM2D00.00    X     Indirect Support                                                           4,b,c    --     --

  SM2D10.00          Information Management Operations                                          2,3      --     7
                       Analysis, operations and maintenance of systems to provide data
                       processing and communications support, and the associated
                       personnel, supplies, equipment and all other costs in support of
                       secondary item management.

  SM2D20.00          Central Design Activities/ADPE                                             2,3      --     7




MESSAGE CHANGE 2010-13                             D4-4930-13                                             MARCH 2010
                                 THE ARMY MANAGEMENT STRUCTURE                                         DFAS-IN MANUAL 37-100-10

                                 OSD/DOD/OTHER AGENCY ACCOUNTS
                                  DEFENSE WORKING CAPITAL FUND

                      Operation of an organization, or segments thereof, which is responsible
                      for designing, coding, testing, documenting, and subsequently
                      maintaining/modifying executive or application software for secondary
                      item support. Includes technical assistance, field assistance to users,
                      quality assurance, and library operations when these functions are
                      performed in support of a central software design activity. Also
                      includes resources to contractor designed and developed software.
                      Excludes costs attributable to software design for systems being fielded
                      under AR-70 series for acquisition regulations and those costs covered
                      under the OMA appropriation. This includes costs associated with
                      software designed by government or contract CDAs.

  SM2D30.00          Coal Study                                                                     2,3     --     7
                     Costs for the Coal Study funded with SMA operating cost authority.

  SM2D40.00          Industrial Preparedness                                                        2,3     --     7
                     Operations to assure that secondary item production capability required
                     to support mobilization and contingency operations are maintained.
                     Programs include actions taken by DOD to augment the production
                     capability of the industrial base. Such as development of mobilization
                     production schedules, retention and maintenance of reserve plants and
                     equipment, and similar activities which enhance the readiness or
                     productive capability of the production base and limited support to
                     current procurement.

  SM2D50.00          Fatigue Testing                                                                2,3     --     7
                     Costs associated with fatigue testing of critical/mission essential SMA
                     items.

  SM2D60.00          DOD Enterprise Software Initiative                                             2,3     --     7

  SM2D99.00          Other Indirect Support                                                         2,3     --     7
                     Includes all other indirect costs not captured above. These costs
                     include the following, if not included as G & A Support ("Z" series
                     AMSCO'S); legal, small and disadvantaged business utilization
                     competition management, systems and cost analysis, resource
                     management (except accounting), and personnel management.

  SM2E00.00    X     European Operations                                                            4,b,c   --     --

  SM2E10.00          European Redistribution Facility (ERF)                                         2,3     --     7
                     Operational costs of ERF associated with secondary items.

  SM2Z00.00          General and Administrative Support (G&A) (See Note 2)                          2,3,4   --     7
                     G&A costs are essentially overhead. These costs cannot be reasonably
                     associated with any particular outputs and are allocated over all the
                     outputs. Base operations costs will be considered part of the businesses
                     of the activities and will be treated as a G&A expense.

  SR2000.00          RETAIL SUPPLY MANAGEMENT (Summary)                                             1,8     --     6
                     Retail functions consist of resale inventory stocks held at installation and
                     intermediate levels by retail divisions at CONUS and overseas sites
                     throughout the Army.

  SR2B00.00           INTEGRATED RETAIL SUPPLY MANAGEMENT

  SR2B80.00          Operating Stocks                                                               2.4     --     7
                      Costs of normal operating stocks and materiel held at retail level and
                      procured with SMA operating cost authority.

  SR2B90.00          War Reserve Stocks - Retail                                                    2.4     --     7
                     Costs of war reserve materiel held at retail level and procured with SMA
                     operating cost authority.

  SW2000.00          SUPPLY DEPOT OPERATIONS (Secondary Items) (Summary)                            1,8,4   --     6




MESSAGE CHANGE 2010-13                              D4-4930-14                                               MARCH 2010
                                 THE ARMY MANAGEMENT STRUCTURE                                          DFAS-IN MANUAL 37-100-10

                                  OSD/DOD/OTHER AGENCY ACCOUNTS
                                   DEFENSE WORKING CAPITAL FUND

                      These accounts are used to receive the cost authority attributable to
                      the wholesale distribution functions for secondary items and to serve as
                      the "customer account" for the distribution of those costs initially
                      incurred under the Depot Logistics Operations (Secondary Items). In
                      essence, the multi-mission depot operation will have its manpower
                      strengths and its overall operations accomplished under the ML**
                      accounts for other than maintenance operations. Those costs (and
                      workyears, both military and civilian) attributable to secondary item
                      distribution wholesale operations (ML2*) will be transferred/billed to the
                      appropriate SW2* accounts for monthly accounting reports and unit
                      cost submissions to Defense Manpower Data Center.

  SW2A00.00    X     Receipts                                                                      2,b,c     --     7
                     Receiving materiel involving physical handling and movement directly
                     from transportation vehicle to permanent storage area; checking,
                     tallying, and inspection of incoming materiel as to number of containers,
                     and item count; physical handling within storage area incident to
                     receiving; consolidation of stock within same storage area incident to
                     receipt operations; documentation incident to the above operations; bin
                     storage of new receipts and bin storage of bin replenishments;
                     associated supervision and clerical effort related to receiving.

  SW2B00.00    X     Issues                                                                        2,b,c     --     7
                     Selecting, handling, and movement of materiel for bin and bulk issue,
                     packing, repacking or recovering of supplies for storage or for shipment
                     and for the removal of stocks from storage preparatory to outloading for
                     shipment. Preparing, loading, and securing of materiel for shipment.
                     Includes documentation, supervision and clerical effort related to
                     packing, issue, and shipping operations.

  SW2C00.00    X     Special Care of Supplies in Storage (COSIS) above standard                    2,b,c     --     7
                     Additional costs above the standard service levels for inspection, minor
                     repair, testing, exercising, preservation, and packing of materiel.

  SW2D00.00    X     Demilitarization                                                              2,b,c     --     7
                     The act of destroying or rendering weapons/ammunition non-lethal prior
                     to disposal.

  SW2N00.00    X     Special Inventory                                                             2,b,c     --     7
                     The scheduling and conducting of special physical inventories.

  SW2R00.00    X     Maintenance Reserve Storage                                                   2,b,c     --     7
                     Efforts related to maintenance of supplies in storage.

  SW2S00.00    X     Set Assembly                                                                  2,b,c     --     7
                     The act of assembling and packing individual tools or special items into
                     a complete kit to accompany systems being fielded.

  SW2T00.00          Transportation                                                                --        --     7
                     The physical movement of materiel from the point of origin (point of
                     issue) to the point of interim or final destination (point of receipt), by
                     either government or commercial carrier.

  SW2TC0.00          CONUS                                                                         2         --     7
                     The physical movement of materiel within the boundaries of the
                     Continental United States.

  SW2TF0.00          Onward Movement Overseas                                                      2         --     7
                     Physical movement of material after receipt at an overseas (OCONUS)
                     port.

  SW2TS0.00          Overocean Transportation                                                      2         --     7
                     The physical movement of materiel from one port to another.

  SW2V00.00    X     Other Operations                                                              2,b,c     --     7
                     Arsenal/Ammunition functions not specifically identified elsewhere.

  SW2W00.00    X     War Reserve Storage                                                           2,b,c     --     7


MESSAGE CHANGE 2010-13                               D4-4930-15                                               MARCH 2010
                                            THE ARMY MANAGEMENT STRUCTURE                                        DFAS-IN MANUAL 37-100-10

                                            OSD/DOD/OTHER AGENCY ACCOUNTS
                                             DEFENSE WORKING CAPITAL FUND

                              Costs of storage of weapons, ammunition, and related materiel held as
                              war reserves.

    SW2Z00.00                 General and Administrative Support (G&A) (see Note 2)                        2           --       7
                              The fair share of installation support costs (as defined in the General
                              and Administrative Operations business area accounts) associated with
                              the performance of the Supply Depot Operations Mission.


NOTES:
1. This AMSCO is for Unit Cost Resource reporting and is not for reporting obligation data.
2. This account is used to distribute G&A support after being accumulated in "General and Administrative Operations" business
area.


SUBCHAPTER II
INDUSTRIAL OPERATIONS (DEPOT MAINTENANCE/ORDANANCE)

Depot Maintenance, Army (DMA)/Ordnance (ORD) encompasses depot supply operations, depot maintenance, and ordnance and
manufacturing activities. Depot maintenance includes the overhaul, rebuild, conversion, renovation, modification, repair, inspection
and test, manufacture, fabrication, and reclamation of materiel, as well as maintenance support services.

Resource Reporting
    Code           Mpr        Activity Structure                                                           M            Q     A
   MA*000.00                   ORDNANCE OPERATIONS (Summary)                                               1,8         -      6,7
                              All direct, indirect, and general and administrative operating and capital
                              costs associated with the manufacture of artillery, weapons, small arms,
                              ammunition, and other systems and items or components, and the care
                              and storage, repair and renovation, demilitarization, product assurance,
                              engineering and transportation of armament, chemicals, and munitions,
                              when performed by arsenals and ammunition plants within the U.S. Army
                              Materiel Command.
    MAC***.**                 ORDNANCE OPERATIONS (Capital Budget)                                         See Capital Budget
                              The acquisition and installation of capital investment items (e.g., plant
                              equipment, computers, system software) valued in excess of the current
                              expense/investment threshold (Appendix A) with a useful life of two years
                              or more.

    MA*A00.00         X       Receipts                                                                     2,3,b,c,4   --     --
                              Receiving materiel involving physical handling and movement directly
                              from transportation vehicle to permanent storage area; checking, tallying,
                              and inspection of incoming materiel as to number of containers, and item
                              count; physical handling within storage area incident to receiving;
                              consolidation of stock within same storage area incident to receipt
                              operations; documentation incident to the above operations; bin storage
                              of new receipts and bin storage of bin replenishments; associated
                              supervision and clerical effort related to receiving.

    MA*B00.00         X       Issues                                                                      2,3,b,c,4    --     --
                              Selecting, handling, and movement of materiel for bin and bulk issue,
                              packing, repackaging or recovering of supplies for storage or for shipment
                              and for the removal of stocks from storage preparatory to outloading for
                              shipment. Preparing, loading, and securing of materiel for shipment.
                              Includes documentation, supervision and clerical effort related to packing,
                              issue, and shipping operations.

    MA*C00.00         X       Special Care of Supplies in Storage (COSIS) above standard                   2,3,b,c,4   --     --
                              Additional costs above the standard service levels for inspection, minor
                              repair, testing, exercising, preservation, and packing of materiel.

    MA*D00.00         X       Demilitarization                                                             2,3,b,c,4   --     --
                              The act of destroying or rendering weapons/ammunition non-lethal prior
                              to disposal.

    MA*F00.00         X       Fabrication                                                                  2,3,b,c,4   --     --




 MESSAGE CHANGE 2010-13                                      D4-4930-16                                                 MARCH 2010
                                THE ARMY MANAGEMENT STRUCTURE                                           DFAS-IN MANUAL 37-100-10

                                 OSD/DOD/OTHER AGENCY ACCOUNTS
                                  DEFENSE WORKING CAPITAL FUND

                    The production or assembly of artillery weapons, small arms,
                    ammunition, or other items from raw materiel or component items.

  MA*G00.00    X    Modification                                                                  2,3,b,c,4   --    --
                    The production or assembly of artillery weapons, small arms,
                    ammunition, or other items from raw materials or component items.
                    Includes the production of components or sub-assemblies for end items
                    to be assembled.

  MA*M00       X    Maintenance                                                                   2,3,b,c,4   --    --
                    The act of returning an item to a serviceable condition through the repair
                    or replacement of component items. Charge all depot level munitions
                    armament
                    maintenance work funded by OMA AMSCO 123207.DH TO AMCSO
                    MA*M00.

  MA*N00.00    X    Special Inventory                                                             2,3,b,c,4   --    --
                    The scheduling and conducting of special physical inventories.

  MA*R00.00    X    Maintenance Reserve Storage                                                   2,3.b.c,4   --    --
                    Efforts related to maintenance of supplies in storage.

  MA*S00.00    X    Set Assembly                                                                  2,3,b,c,4   --    --
                    The act of assembling and packing individual tools or special items into a
                    complete kit to accompany systems being fielded.

  MA*T00.00         Transportation                                                              4             --    --
                    The physical movement of materiel from the point of origin (point of issue)
                    to the point of interim or final destination (point of receipt), by either
                    government or commercial carrier.

  MA*TC0.00         CONUS                                                                         2           --    --
                    The physical movement of materiel within the boundaries of the
                    Continental United States.

  MA*TFO.00         Onward Movement Overseas                                                      2           -     -
                    Physical movement of material after receipt at an overseas (OCONUS)
                    port.

  MA*TS0.00         Overocean Transportation                                                      2           --    --
                    The physical movement of materiel from one port to another.

  MA*V00.00    X    Other Operations                                                              2,3,b,c,4   --    --
                    Ordnance functions not specifically identified elsewhere.

  MA*W00.00    X    War Reserve Storage                                                           2,3,b,c,4   --    --
                    Costs of storage of weapons, ammunition, and related materiel held as
                    war reserves.

  MA*Z00.00         General and Administrative Support (G&A) (See Note 2)                         2,3,4       --    --
                    The fair share of installation support costs (as defined in the General and
                    Administrative Operations business area accounts) associated with the
                    performance of the Ordnance Mission.


  MD*000.00         DEPOT MAINTENANCE OPERATIONS (Summary)                                        1,8         -     6,7
                    All direct, indirect, and general and administrative operating and capital
                    costs associated with the overhaul, rebuild, conversion, renovation,
                    repair, inspection, test, manufacture, fabrication, and reclamation of
                    materiel when performed by depots and depot activities within the U.S.
                    Army Materiel Command.

  MDC***.**         DEPOT MAINTENANCE OPERATIONS (Capital Budget)                                 See
                                                                                                  Capital
                                                                                                  Budget




MESSAGE CHANGE 2010-13                             D4-4930-17                                                 MARCH 2010
                                THE ARMY MANAGEMENT STRUCTURE                                           DFAS-IN MANUAL 37-100-10

                                 OSD/DOD/OTHER AGENCY ACCOUNTS
                                  DEFENSE WORKING CAPITAL FUND

                    The acquisition and installation of capital investment items (e.g., plant
                    equipment, computers, systems software) valued in excess of the current
                    expense/investment threshold (Appendix A) with a useful life of two years
                    or more.

  MD*F00.00    X    Fabrication                                                                   2,3,b,c,4    --   --
                    The production or assembly of an item from raw materiel or component
                    items.

  MD*G00.00    X    Modifications                                                                 2,3,b,c,4    --   --
                    The alteration of the performance capabilities and/or configuration of a
                    system through the installation of redesigned component items.

  MD*M00.00    X    Maintenance                                                                   2,3,b,c,4    --   --
                    The act of returning an item to serviceable condition through the repair or
                    replacement of component items.

  MD*V00.00    X    Other Operations                                                               2,3,b,c,4   --   --
                    Depot functions not specifically identified elsewhere, such as disassembly
                    of items prior to return to wholesale inventory or disposal, or
                    demilitarization of items, directly attributable to fabrication, modification,
                    or maintenance.

  MD*Z00.00         General and Administrative Support (G&A) (See Note 2)                         2,3,4        --   --
                    The fair share of installation support costs (as defined in the General and
                    Administrative Operations business area accounts) associated with the
                    performance of the Depot Maintenance mission.

  ML*000.00    X    DEPOT LOGISTICS OPERATIONS (Summary)                                          1,8          -    6,7
                    This activity includes the receipt, storage, issue and shipment of stocks,
                    and stock control for ammunition and principal end items. It may include
                    depot support to secondary item mission in multi-mission depots.

  ML*A00.00    X    Receipts                                                                      2,3,b,c,4    --   --
                    Receiving materiel involving physical handling and movement directly
                    from transportation vehicle to permanent storage area; checking, tallying,
                    and inspection of incoming materiel as to number of containers, and item
                    count; physical handling within storage area incident to receiving;
                    consolidation of stock within same storage area incident to receipt
                    operations; documentation incident to the above operations; bin storage
                    of new receipts and bin storage of bin replenishments; associated
                    supervision and clerical effort related to receiving.

  ML*B00.00    X    Issues                                                                        2,3,b,c,4    --   --
                    Selecting, handling, and movement of materiel for bin and bulk issue,
                    packing, repackaging or recovery of supplies for storage or for shipment
                    and for the removal of stocks from storage preparation to outloading for
                    shipment. Preparing, loading, and securing of materiel for shipment.
                    Includes documentation, supervision and clerical effort related to packing,
                    issue, and shipping operations.

  ML*C00.00    X    Special Care of Supplies in Storage (COSIS) - above standard                  2,3,b,c,4    --   --
                    Additional costs above the standard service levels for inspection, minor
                    repair, testing, exercising, preservation, and packing of materiel.

  ML*D00.00    X    Demilitarization                                                              2,3,b,c,4    --   --
                    The act of destroying or rendering weapons/ammunition non-lethal prior
                    to disposal.

  ML*N00.00    X    Special Inventory                                                             2,3,b,c,4    --   --
                    The scheduling and conducting of special physical inventories.

  ML*R00.00    X    Maintenance Reserve Storage                                                   2,3,b,c,4    --   --
                    Efforts related to maintenance of supplies in storage.

  ML*S00.00    X    Set Assembly                                                                  2,3,b,c,4    --   --




MESSAGE CHANGE 2010-13                             D4-4930-18                                                  MARCH 2010
                                           THE ARMY MANAGEMENT STRUCTURE                                          DFAS-IN MANUAL 37-100-10

                                            OSD/DOD/OTHER AGENCY ACCOUNTS
                                             DEFENSE WORKING CAPITAL FUND

                               The act of assembling and packing individual tools or special items into a
                               complete kit to accompany systems being fielded.

     ML*T00.00                 Transportation                                                                 4           --     --
                               The physical movement of materiel within the boundaries of the
                               Continental United States.

     ML*TC0.00                 CONUS                                                                          2           --     --

     ML*TF0.00                 Onward Movement Overseas                                                       2           --     --
                               Physical movement of material after receipt at an overseas (OCONUS)
                               port.

     ML*TS0.00                 Overocean Transportation                                                    2              --     --
                               The physical movement of materiel from the point of origin (point of issue)
                               to the point of interim or final destination (point of receipt), by either
                               government or commercial carrier.

     ML*V00.00         X       Other Operations                                                               2,3,b,c,4   --     --
                               Arsenal/Ammunition functions not specifically identified elsewhere.

     ML*W00.00         X       War Reserve Storage                                                            2,3,b,c,4   --     --
                               Costs of storage of weapons, ammunition, and related materiel held as
                               war reserves.

     ML*Z00.00                 General and Administrative Support (G&A) (See Note 2)                          2,3,4       --     --
                               The fair share of installation support costs (as defined in the General and
                               Administrative Operations business area accounts) associated with the
                               performance of the Arsenal/Ammunition Plant Mission.


NOTES:
1. Asterisk in the third position indicates E = End Items, 2 = Secondary Items, A = Ammunition, S = Other Products or Services
2. This account is used to distribute G&A support after being accumulated in "General and Administrative Operations business
area.


                               Responsible for designing coding, testing, documenting, and
                               subsequently maintaining/modifying executive or application software.
                               Includes technical assistance, field assistance to users, and quality
                               assurance.

     C*SD00.00                 Indirect Support                                                               2,3,4       --     7
                               Includes other indirect costs not captured as general and administrative
                               (G&A) below. These costs include the following, if not included as G & A
                               Support ("Z" series AMSCO'S); legal, small and disadvantaged business
                               utilization competition management, systems and cost analysis, resource
                               management (except accounting), and personnel management.

     C*SF00.00                 Foreign Military Sales                                                         2,3,4       --     7
                               Accounts for all costs incurred by Central Design Activities for services
                               provided for Foreign Military Sales customers. These costs include, but
                               are not limited to development, maintenance, and deployment of
                               software and software systems.

     C*SZ00.00                 General and Administrative Support (G&A) (See Note 1)                          2,3,4       --     7
                               The fair share of installation support costs (as defined in the General and
                               Administrative Operations business area accounts) associated with the
                               performance of the Information Service mission.


SUBCHAPTER III
GENERAL AND ADMINISTRATIVE OPERATIONS (Army use only)

This business area provides for the initial collection of all general and administrative costs of Army installations funded under the
Industrial Operations business area ( including old 4Y, 4Z, 7Y and 7Z). It also provides for manpower funded in the Information
Services business area.



 MESSAGE CHANGE 2010-13                                       D4-4930-19                                                  MARCH 2010
                                     THE ARMY MANAGEMENT STRUCTURE                                 DFAS-IN MANUAL 37-100-10

                                     OSD/DOD/OTHER AGENCY ACCOUNTS
                                      DEFENSE WORKING CAPITAL FUND


    Code           Mpr    Activity Structure                                                   M             A
    ZG0000.00       X     GENERAL & ADMINISTRATIVE OPERATIONS                                        --       --
    ZGA000.00       X     G&A – Ordnance Operations (Summary)                                        8        --
    ZGA017.**       X     Child and Youth Services                                            See A9-BSSPT    --
    ZGA018.**       X     Warfighter and Family Services (Army Community Services)(ACS)       See A9-BSSPT    --
    ZGA030.**       X     Morale, Welfare, and Recreation (MWR)                               See A9-BSSPT    --
    ZGA032.**       X     Airfield Operations                                                 See A9-BSSPT    --
    ZGA034.**       X     Command Support                                                     See A9-BSSPT    --
    ZGA035.**       X     Military Construction Tails                                         See A9-BSSPT    --
    ZGA036.**       X     Lodging                                                             See A9-BSSPT    --
    ZGA038.**       X     Law Enforcement                                                     See A9-BSSPT    --
    ZGA039.**       X     Physical Security                                                   See A9-BSSPT    --
    ZGA040.**       X     Supply Logistics                                                    See A9-BSSPT    --
    ZGA041.**       X     Community Logistics                                                 See A9-BSSPT    --
    ZGA042.**       X     Transportation Logistics                                            See A9-BSSPT    --
    ZGA050.**       X     Information Services Technology Management                          See A9-BSSPT    --
    ZGA052.**       X      Unaccompanied Personnel Housing (UPH)                              See A9-BSSPT    --
    ZGA053.**       X     Environmental Conservation (See Note 1)                             See A9-BSSPT    --
    ZGA054.**       X     Pollution Prevention (See Note 1)                                   See A9-BSSPT    --
    ZGA056.**       X     Environmental Compliance (See Note 1)                               See A9-BSSPT    --
    ZGA076.**       X     Minor Construction (See Note 1)                                     See A9-BSSPT   ---
    ZGA078.**       X     Maintenance & Repair (See Note 1)                                   See A9-BSSPT    --
    ZGA079.**       X     Real Property Services (Utilities & Engineer Spt) (See Note 1)      See A9-BSSPT    --
    ZGA093.**       X     Demolition/Disposal of Excess Facilities                            See A9-BSSPT    --
    ZGA098.00       X     Management Headquarters                                                2,3,b,c,4    --
    ZGAW00.00       X     Ordnance Operations - Other Reimbursable                               2,3,b,c,4    --

These AMSCO's were terminated as of FY 2009:

    ZGA019.**        X    Child Development Services (See Note 1)                             See BASOPS
    ZGA020.**        X    Family Centers (Army Community Services) (See Note 1)               See BASOPS
    ZGA021.**        X    Family Housing                                                        2,3,b,c,4     --
    ZGA075.**        X    Force Protection (See Note 1)                                       See BASOPS
    ZGA090.**        X    Audio-visual Activities                                             See BASOPS
    ZGA095.**        X    Communications Activities                                           See BASOPS
    ZGA096.**        X    Base Operations, except Morale, Welfare, Recreation-
                          BASOPS .L account. (See Note 1)                                     See BASOPS
    ZGA096.L*        X    Base Operations - Morale, Welfare, Recreation- BASOPS .L account.
                          (See Note 3)



    ZGD000.00             G&A - Other Depot Maintenance (Summary)                                    8        --
    ZGD017.**        X    Child and Youth Services                                            See A9-BSSPT    --
    ZGD018.**        X    Warfighter and Family Services (Army Community Services)(ACS)       See A9-BSSPT    --
    ZGD030.**        X    Morale, Welfare, and Recreation (MWR)                               See A9-BSSPT    --
    ZGD032.**        X    Airfield Operations                                                 See A9-BSSPT    --
    ZGD034.**        X    Command Support                                                     See A9-BSSPT    --
    ZGD035.**        X    Military Construction Tails                                         See A9-BSSPT    --
    ZGD036.**        X    Lodging                                                             See A9-BSSPT    --
    ZGD038.**        X    Law Enforcement                                                     See A9-BSSPT    --
    ZGD039.**        X    Physical Security                                                   See A9-BSSPT    --
    ZGD040.**        X    Supply Logistics                                                    See A9-BSSPT    --
    ZGD041.**        X    Community Logistics                                                 See A9-BSSPT    --
    ZGD042.**        X    Transportation Logistics                                            See A9-BSSPT    --
    ZGD050.**        X    Information Services Technology Management                          See A9-BSSPT    --
    ZGD052.**        X     Unaccompanied Personnel Housing (UPH)                              See A9-BSSPT    --
    ZGD053.**        X    Environmental Conservation (See Note 1)                             See A9-BSSPT    --
    ZGD054.**        X    Pollution Prevention (See Note 1)                                   See A9-BSSPT    --
    ZGD056.**        X    Environmental Compliance (See Note 1)                               See A9-BSSPT    --
    ZGD076.**        X    Minor Construction (See Note 1)                                     See A9-BSSPT    ---
    ZGD078.**        X    Maintenance & Repair (See Note 1)                                   See A9-BSSPT    --
    ZGD079.**        X    Real Property Services (Utilities & Engineer Spt) (See Note 1)      See A9-BSSPT    --
    ZGD093.**        X    Demolition/Disposal of Excess Facilities                            See A9-BSSPT    --
    ZGD098.00        X    Management Headquarters                                                2,3,b,c,4    --
    ZGDW00.00        X    Other Depot - Other Reimbursable                                       2,3,b,c,4    --



 MESSAGE CHANGE 2010-13                               D4-4930-20                                         MARCH 2010
                                          THE ARMY MANAGEMENT STRUCTURE                                       DFAS-IN MANUAL 37-100-10

                                          OSD/DOD/OTHER AGENCY ACCOUNTS
                                           DEFENSE WORKING CAPITAL FUND



These AMSCO's were terminated as of FY 2009:
    ZGD019.**       X    Child Development Services (See Note 1)                                          See BASOPS
    ZGD020.**       X    Family Centers (Army Community Services) (See Note 1)                            See BASOPS
    ZGD021.00       X    Family Housing                                                                     2,3,b,c,4       --
    ZGD075.**       X    Force Protection (See Note 1)                                                    See BASOPS
    ZGD079.S*       X    Real Property Services (Utilities & Engineer Spt) (See Note 1)                   See BASOPS
    ZGD090.**       X    Audio-visual Activities (See Note 1)                                             See BASOPS
    ZGD095.**       X    Communications Activities (See Note 1)                                           See BASOPS
    ZGD096.**       X    Base Operations, except Morale, Welfare, Recreation-                             See BASOPS
                         BASOPS .L account. (See Note 1)
    ZGD096.L*       X    Base Operations - Morale, Welfare, Recreation- BASOPS .L account.
                         (See Note 3)


SUBCHAPTER IV
GENERAL AND ADMINISTRATIVE OPERATIONS (Army use only)

     Code              Mpr    Activity Structure                                                          M                 A
     ZGS000.00                G&A -Information Services (Summary) (See Note 2)                                  8
     ZGS017.**          X     Child and Youth Services                                                    See A9-BSSPT      --
     ZGS018.**          X     Warfighter and Family Services (Army Community Services)(ACS)               See A9-BSSPT      --
     ZGS030.**          X     Morale, Welfare, and Recreation (MWR)                                       See A9-BSSPT      --
     ZGS032.**          X     Airfield Operations                                                         See A9-BSSPT      --
     ZGS034.**          X     Command Support                                                             See A9-BSSPT      --
     ZGS035.**          X     Military Construction Tails                                                 See A9-BSSPT      --
     ZGS036.**          X     Lodging                                                                     See A9-BSSPT      --
     ZGS038.**          X     Law Enforcement                                                             See A9-BSSPT      --
     ZGS039.**          X     Physical Security                                                           See A9-BSSPT      --
     ZGS040.**          X     Supply Logistics                                                            See A9-BSSPT      --
     ZGS041.**          X     Community Logistics                                                         See A9-BSSPT      --
     ZGS042.**          X     Transportation Logistics                                                    See A9-BSSPT      --
     ZGS050.**          X     Information Services Technology Management                                  See A9-BSSPT      --
     ZGS052.**          X      Unaccompanied Personnel Housing (UPH)                                      See A9-BSSPT      --
     ZGS053.**          X     Environmental Conservation (See Note 1)                                     See A9-BSSPT      --
     ZGS054.**          X     Pollution Prevention (See Note 1)                                           See A9-BSSPT      --
     ZGS056.**          X     Environmental Compliance (See Note 1)                                       See A9-BSSPT      --
     ZGS076.**          X     Minor Construction (See Note 1)                                             See A9-BSSPT      ---
     ZGS078.**          X     Maintenance & Repair (See Note 1)                                           See A9-BSSPT      --
     ZGS079.**          X     Real Property Services (Utilities & Engineer Spt) (See Note 1)              See A9-BSSPT      --
     ZGS093.**          X     Demolition/Disposal of Excess Facilities                                    See A9-BSSPT      --



     ZGS019.**          X     Child Development Services (See Note 2)                                      See BASOPS       --
     ZGS020.**          X     Family Centers (Army Community Services) (See Note 2)                        See BASOPS       --
     ZGS021.00          X     Family Housing (See Note 2)                                                  See BASOPS       --
     ZGS075.**          X     Force Protection (See Note 2)                                                See BASOPS       --
     ZGS090.**          X     Audio-visual Activities (See Note 2)                                         See BASOPS       --
     ZGS095.**          X     Communications Activities (See Note 2)                                       See BASOPS       --
     ZGS096.**          X     Base Operations (See Note 2)                                                 See BASOPS       --


NOTES:
1. Positions 7 and 8 are reserved for reporting of Base Operations (BASOPS) letter accounts to coincide with reporting levels in
Chapter
 A9-BSSPT. All execution data (obligations and disbursements) must be reported for each program at 8 positions.

2. Report manpower only under G & A Information Services project codes/AMSCOs. All dollar execution for G & A support shall
be reported under the mission business area. (AMSCO/project code CCSZ00.00).

3. Community Family and Support Center requires that execution data (obligations and disbursements) be reported for each MWR
program at 8 positions. Report Military Personnel Expense, MDEP’s and Manpower data (end strength and man-months) at 7
positions BASOPS .L account level.




 MESSAGE CHANGE 2010-13                                     D4-4930-21                                               MARCH 2010
                                             THE ARMY MANAGEMENT STRUCTURE                                        DFAS-IN MANUAL 37-100-10

                                              OSD/DOD/OTHER AGENCY ACCOUNTS
                                               DEFENSE WORKING CAPITAL FUND

SUBCHAPTER V
CAPITAL BUDGET

Accounts are established in each business area to capture DBOF financed purchases and costs of equipment, minor equipment,
leasehold improvements, and management improvement initiatives accomplished under the DBOF capital budget. These accounts
are established in selected activity levels .

CAPITAL BUDGET CATEGORIES:
Equipment exceeding the current expense/investment threshold will be capitalized and depreciated over a period not to exceed ten
years, except vehicles which will be depreciated over five years. Equipment includes the following:

     -       Replacement Equipment (supported by an economic analysis comparing the net present values of alternatives).
     -       Productivity Equipment consists of equipment that significantly exceeds the efficiency or capability of existing equipment
             (supported by an economic analysis comparing the net present values of alternatives)
     -       New Mission Equipment is equipment needed to support an increase in workload or a new mission that cannot be
             adequately accomplished with the existing equipment (supported, where applicable, with an economic analysis.

Minor Construction projects financed by the business area and costing greater than the current expense/investment threshold
(Appendix A) but less than $300,000 will be capitalized and depreciated over the useful life, not exceeding 20 years. Where
appropriate, minor construction decisions should be supported by an economic analysis.

Automated Information Systems (AIS) resources having a system unit cost exceeding the expense/investment threshold will be
capitalized and amortized over a period of five years. AIS includes information, computer, and telecommunications resources and
other information technology resources that collect, record, process, store, communicate, retrieve, and display information. This
category does not include software developed for a customer or for use in a weapons system developed for a customer but
includes both in-house (organic) and contractor support. AIS consists of three parts: (1) Data Processing Installation (DPI), (2)
Central Design Activity (CDA), and (3) Other AIS.

         -      DPI costs includes: (1) Computer Hardware (Production), (2) Computer Software (Operating) and (3)
                Telecommunications. These costs support the operation and the production of a data processing installation.
         -      CDA costs includes: (1) Computer Hardware (Test Beds), (2) Computer Software (Applications) and (3)
                Telecommunications. CDA functions include new design and redesign, software modification and conversion,
                software maintenance, and management and technical support.
         -      Other AIS includes other capital investments associated with the business area AIS support but not reported as DPI or
                CDA costs. Other AIS includes investments such as uninterrupted power sources and air conditioning that must be
                purchased to support AIS resources. Other AIS valued at $500,000 or more must be separately described and
                justified.
        -
Leasehold Improvements exceeding the expense/investment threshold for assets under long term lease will be capitalized and
depreciated over the useful life of the improvement for a period not to exceed 20 years.
Management Improvement Initiatives exceeding the expense/investment threshold and permanently benefiting the organization
may be capitalized and amortized over a period not to exceed five years.
Major Maintenance and Repair - Projects financed by the business area exceeding the expense/investment threshold. These
projects have the effect of keeping the property in its customary state of operating efficiency without the expectation of added future
benefits; these projects are treated as investments and funded through the DBOF capital budget.




Resource Reporting           FY 94 Capital Budget Projects (8 digits)
    Code                     Activity Structure                                                           M           Q           A
    SMC00000                 SUPPLY MANAGEMENT (Capital Budget).                                           --         --          --
    SMC14010                 Replacement (>$.5M) Copy Machines.                                          1,2,4        --         6,7
    SMC14100                 Productivity (>.$5M) Tire Laboratory Equipment.                             1,2,4        --         6,7
    SMC14110                 Kirkswiller Scanner                                                         1,2,4        --         6,7
    SMC14120                 High Speed Line Printer, 1400                                               1,2,4        --         6,7
    SMC14160                 High Speed Copiers                                                          1,2,4        --         6,7
    SMC14170                 Instrumentation for Camouflage and Deception Devices                        1,2,4        --         6,7
    SMC14990                 Other Capital Equipment                                                     1,2,4        --         6,7
    SMC24010                 Minor Construction (>$25,000,<$300,000)                                     1,2,4        --         6,7
    SMC30900                 ADPE & TELECOM (terminal servers)                                           1,2,4        --         6,7
    SMC34010                 Acquisition Info Mgmt (AIM)                                                 1,2,4        --         6,7
    SMC34020                 Standard Automated Contracting System                                       1,2,4        --         6,7
    SMC34030                 Action Officer Management Information System (ACTOMAS)                      1,2,4        --         6,7
    SMC34040                 Data Access Storage Device(#1).                                             1,2,4        --         6,7
    SMC34050                 Data Access Storage Device.(#2)                                             1,2,4        --         6,7
    SMC34060                 Color Printer Interface                                                     1,2,4        --         6,7



 MESSAGE CHANGE 2010-13                                         D4-4930-22                                                 MARCH 2010
                                THE ARMY MANAGEMENT STRUCTURE                               DFAS-IN MANUAL 37-100-10

                                OSD/DOD/OTHER AGENCY ACCOUNTS
                                 DEFENSE WORKING CAPITAL FUND

  SMC34070        Computer System (5000/80)                                         1,2,4      --        6,7
  SMC34080        Cartridge Tape Drive.                                             1,2,4      --        6,7
  SMC34090        6262 Line Printer                                                 1,2,4      --        6,7
  SMC34110        LAN Cabling Upgrade                                               1,2,4      --        6,7
  SMC34120        LAN Server Software Upgrade                                       1,2,4      --        6,7
  SMC34130        ADPE Imaging/Visual Tech.                                         1,2,4      --        6,7
  SMC34140        Decision Support Center                                           1,2,4      --        6,7
  SMC34150        CSDS Database                                                     1,2,4      --        6,7
  SMC34160        LAN Installation and Upgrade                                      1,2,4      --        6,7
  SMC34170        Single Stock Fund Software                                        1,2,4      --        6,7
  SMC54010        Management Improvements (>$25,000).                               1,2,4      --        6,7

  SMR14010        Major Maintenance and Repair Projects                             1,2,4      --        6,7

  MAC00000        ORDNANCE OPERATIONS (Capital Budget)                                --       --         --
  MAC14090        Replacement (>$.5M) CNC Jig Bore                                  1,2,4      --        6,7
  MAC14100        CNC Rifler                                                        1,2,4      --        6,7
  MAC14110        4 Axis Machine                                                    1,2,4      --        6,7
  MAC14120        X-Ray Digital Imaging.                                            1,2,4      --        6,7
  MAC14130        X-Ray Equipment Enclosure                                         1,2,4      --        6,7
  MAC14140        Ladle Refine System                                               1,2,4      --        6,7
  MAC14150        Mixing and Grading (MIGRAD) System                                1,2,4      --        6,7
  MAC14160        Production of Smoke Pots and Smoke Grenades                       1,2,4      --        6,7
  MAC14170        Upgrade Sump Minor Plating                                        1,2,4      --        6,7
  MAC14990        All other Equipment.                                              1,2,4      --        6,7
  MAC24010        Minor Construction Projects.                                      1,2,4      --        6,7
  MAC34010        ADPE Replacement                                                  1,2,4      --        6,7

  MAR14010        Major Maintenance and Repair Projects.                            1,2,4      --        6,7

  MDC00000        DEPOT MAINTENANCE OPERATIONS (Capital Budget).                      --       --         --
  MDC14030        Rubber Products Modernization.                                    1,2,4      --        6,7
  MDC14060        Waste Minimization Cap Account (WMCA).                            1,2,4      --        6,7
  MDC14070        Laser Paint Stripping.                                            1,2,4      --        6,7
  MDC14080        Automated EO Test System                                          1,2,4      --        6,7
  MDC14090        Re-Eng Associate                                                  1,2,4      --        6,7
  MDC14100        Tractor, Dozer                                                    1,2,4      --        6,7
  MDC14110        Real Time X-ray.                                                  1,2,4      --        6,7
  MDC14120        Transmission Test Cell                                            1,2,4      --        6,7
  MDC14130        Digital Storage and Retrieval System                              1,2,4      --        6,7
  MDC14140        Plating Process Equipment.                                        1,2,4      --        6,7
  MDC14150        Process Equipment.                                                1,2,4      --        6,7
  MDC14160         High Speed Grinder                                               1,2,4      --        6,7
  MDC14170         Engine Test Cell Upgrade                                         1,2,4      --        6,7
  MDC14180         Laser Punching Machine                                           1,2,4      --        6,7
  MDC14190         Barrel Plating System                                            1,2,4      --        6,7
  MDC14210        Production Base Spt, DMPE, Aircraft.                              1,2,4      --        6,7
  MDC14220        Production Base Spt, DMPE, Missiles.                              1,2,4      --        6,7
  MDC14230        Production Base Spt, DMPE, WTCV.                                  1,2,4      --        6,7
  MDC14240        Production Base Spt, DMPE, Tactical Vehicles                      1,2,4      --        6,7
  MDC14250        Production Base Spt, DMPE, Com Elect Sys                          1,2,4      --        6,7
  MDC14260        Production Base Spt, DMPE, Other Spt Equip                        1,2,4      --        6,7
  MDC14310        Metal Finishing Facility, Equipment Design                        1,2,4      --        6,7
  MDC14320        Shot Blast Booth                                                  1,2,4      --        6,7
  MDC14330        Multiple Layer Circuit Board                                      1,2,4      --        6,7
  MDC14340        Printed Wiring Assembly Modernization                             1,2,4      --        6,7
  MDC14350        Industrial Operations Facility Equipment                          1,2,4      --        6,7
  MDC14360        Bridge Crane System                                               1,2,4      --        6,7
  MDC14370        Real time Radiographic System and Radiation Shielding Enclosure   1,2,4      --        6,7
  MDC14990        All Other Equipment under $.5M                                    1,2,4      --        6,7
  MDC24010        Minor Construction - Various Locations                            1,2,4      --        6,7
  MDC24020        Minor Construction - WMCA.                                        1,2,4      --        6,7
  MDC34010        ADPE & Telecommunications (<$1.1M)                                1,2,4      --        6,7
  MDC34020        Automated Data Storage Retrieval                                  1,2,4      --        6,7
  MDC34030        HP Super Microcomputer                                            1,2,4      --        6,7
  MDC54010        Water Pollution Abatement.                                        1,2,4      --        6,7

  MDR14010        Major Maintenance and Repair Projects.                            1,2,4      --        6,7


MESSAGE CHANGE 2010-13                           D4-4930-23                                         MARCH 2010
                                   THE ARMY MANAGEMENT STRUCTURE                       DFAS-IN MANUAL 37-100-10

                                   OSD/DOD/OTHER AGENCY ACCOUNTS
                                    DEFENSE WORKING CAPITAL FUND


Resource Reporting   FY 95 Capital Budget Projects (8 digits)
    Code             Activity Structure                                         M         Q          A
    SMC00000         SUPPLY MANAGEMENT (Capital Budget).                         --       --         --
    SMC15130         Electronic Scanning Microscope Productivity ($500K)       1,2,4      --        6,7
    SMC15170         Instrumentation for Camouflage and Deception Devices      1,2,4      --        6,7
    SMC25010         Minor Construction                                        1,2,4      --        6,7
    SMC35020         Standard Army Automated Contracting System (SAACONS)      1,2,4      --        6,7
    SMC35110         LAN Cabling, Server, and Software Upgrade                 1,2,4      --        6,7
    SMC35170         Single Stk Fund Software                                  1,2,4      --        6,7
    SMC35180         Fund Avail Multi-Method Allocation for Spares (FAMMIS)    1,2,4      --        6,7
    SMC35190         Procurement Automated Data Documentation System (PADDS)   1,2,4      --        6,7
    SMC35210         Single Stock Fund                                         1,2,4      --        6,7
    MAC00000         ORDNANCE OPERATIONS (Capital Budget)                                 --         --
    MAC15010         49-Inch Gear Cutting Machine                              1,2,4      --        6,7
    MAC15020         Jig Grinder                                               1,2,4      --        6,7
    MAC15070         Laser Fab Center                                          1,2,4      --        6,7
    MAC15080         Loading Pressing Machine                                  1,2,4      --        6,7
    MAC15990         Various Capital Equipment <$500K                          1,2,4      --        6,7
    MAC25010         Minor Construction Projects                               1,2,4      --        6,7

    MDC0000          DEPOT MAINTENANCE OPERATIONS (Capital Budget).                       --         --
    MDC15010         Electron Beam Welder                                      1,2,4      --        6,7
    MDC15020         Plasma Spray Cells                                        1,2,4      --        6,7
    MDC15030         Rubber Products Modernization                             1,2,4      --        6,7
    MDC15040         CNC Vertical Grinder                                      1,2,4      --        6,7
    MDC15050         Upgrade Engine Test Cell - Phase Three and Phase Four     1,2,4      --        6,7
    MDC15060         Waste Minimization Capitalization Account (WNCA)          1,2,4      --        6,7
    MDC15210         Aircraft, DMPE                                            1,2,4      --        6,7
    MDC15230         Weapons & Tracked Combat Vehicles DMPE                    1,2,4      --        6,7
    MDC15250         Communication & Electronics Depot Maint Plant Equipment   1,2,4      --        6,7
    MDC15260         Minor Construction Projects (>$25,000 <$300,000) Total    1,2,4      --        6,7
    MDC15990         Various Other Equipment                                   1,2,4      --        6,7
    MDC25010         Minor Construction Projects                               1,2,4      --        6,7
    MDC35010         SDS-MRP Hardware                                          1,2,4      --        6,7
    MDC35020         FWH (Tobyhanna)/TIMA (Red River) Hardware                 1,2,4      --        6,7



Resource Reporting   FY 96 Capital Budget Projects (8 digits)
    Code             Activity Structure                                         M         Q         A
    CCC00000         INFORMATION SERVICES (Capital Budget ) --                  --        --        --

    SMC00000         SUPPLY MANAGEMENT (Capital Budget).                         --       --         --
    SMC16141         Product Production Eqmt Replacement                       1,2,4      --        6,7
    SMC16142         Materiel Mgmt Eqmt Replacement                            1,2,4      --
    SMC16143         Logistics & Maintenance Eqmt Replacement                  1,2,4      --
    SMC16144         Kearney & Treckler Machining Centers                      1,2,4      --        6,7
    SMC16145         Joint Logistics Systems Center                            1,2,4      --
    SMC26010         Minor Construction                                        1,2,4      --        6,7
    SMC36020         Standard Army Automated Contracting System (SAACONS)      1,2,4      --        6,7
    SMC36111         Mini-computer System                                      1,2,4      --        6,7
    SMC36112         ADPE & Telecommunications Eqmt                            1,2,4      --        6,7
    SMC36113         Data Servers                                              1,2,4      --        6,7
    SMC36114         Scientific and Engineering (SE) Computer Systems          1,2,4      --        6,7
    SMC36170         Single Stk Fund Software                                  1,2,4      --        6,7
    SMC36175         Software Development-Central Asset Management             1,2,4      --        6,7
    SMC36176         Century Date Change                                       1,2,4      --        6,7
    SMC36177         Century Date Change (Commodity Command Standard System)   1,2,4      --        6,7
    SMC36178         Data Standardization                                      1,2,4      --        6,7
    SMC36180         Fund Avail Multi-Method Allocation for Spares (FAMMIS)    1,2,4      --        6,7

    MAC00000         ORDNANCE OPERATIONS (Capital Budget)                                 --         --
    MAC16021         Linear X Ray Accelerator                                  1,2,4      --        6,7
    MAC16170         Bulk Dunnage Incinerator                                  1,2,4      --        6,7
    MAC16990         Various Capital Equipment <$500,000                       1,2,4      --        6,7
    MAC26010         Minor Construction Projects                               1,2,4      --        6,7



 MESSAGE CHANGE 2010-13                             D4-4930-24                                 MARCH 2010
                                    THE ARMY MANAGEMENT STRUCTURE                     DFAS-IN MANUAL 37-100-10

                                    OSD/DOD/OTHER AGENCY ACCOUNTS
                                     DEFENSE WORKING CAPITAL FUND

    MAC36010         Sperry 5000 Personal Computers                           1,2,4      --        6,7
    MAC36020         Fiber Optic Network                                      1,2,4      --        6,7
    MAC36090         Micell ADP < $100K                                       1,2,4      --        6,7
    MAC36110         Life Cycle Replacement of ADP                            1,2,4      --        6,7
    MAC36200         Digital Conference Bridge (Teleconferencing)             1,2,4      --        6,7
    MAC56010         Plant Consolidation                                      1,2,4      --        6,7
    MAC56020         Hi-Sheer Mixer                                           1,2,4      --        6,7

    MDC00000         DEPOT MAINTENANCE OPERATIONS (Capital Budget).                      --         --
    MDC16010         Electron Beam Welder                                     1,2,4      --        6,7
    MDC16020         Plasma Spray Cells                                       1,2,4      --        6,7
    MDC16030         Rubber Products Modernization                            1,2,4      --        6,7
    MDC16031         Indoor Radar Test Site                                   1,2,4      --        6,7
    MDC16032         Integrated Family of Test Equipment                      1,2,4      --        6,7
    MDC16033         Aircraft Laser Paint Stripper                            1,2,4      --        6,7
    MDC16040         Drive Through Paint Booths                               1,2,4      --        6,7
    MDC16050         Whirltower                                               1,2,4      --        6,7
    MDC16060         Waste Minimization Capitalization Account (WNCA)         1,2,4      --        6,7
    MDC16061         Fume/Dust Collection System                              1,2,4      --        6,7
    MDC16170         Engine Test Cell Upgrade                                 1,2,4      --        6,7

    MDC16210         Aircraft, DMPE                                           1,2,4      --        6,7
    MDC16230         Wheeled & Tracked Combat Vehicles DMPE                   1,2,4      --        6,7
    MDC16310         Metal Finishing Facility, Equipment Design               1,2,4      --        6,7
    MDC16990         Various Other Equipment                                  1,2,4      --        6,7
    MDC26010         Minor Construction Projects                              1,2,4      --        6,7
    MDC36030         Sperry 5000 System Replacement                           1,2,4      --        6,7
    MDC36040         Network File Servers                                     1,2,4      --        6,7
    MDC36050         Personal Computers                                       1,2,4      --        6,7
    MDC36060         Computer Assist Eng Expansion                            1,2,4      --        6,7
    MDC36070         Fiber Optics LAN                                         1,2,4      --        6,7
    MDC36080         Depot Maintenance Std System (DMSS)                      1,2,4      --        6,7
    MDC36090         Video Teleconferencing (VTC)                             1,2,4      --        6,7
    MDC46010         Century Date Change, Standard Depot System (SDS)         1,2,4      --        6,7

Resource Reporting   FY 97 Capital Budget Projects (8 digits)
    Code             Activity Structure                                        M         Q         A
    CCC00000         INFORMATION SERVICES (Capital Budget )                    --        --        --

    SMC00000         SUPPLY MANAGEMENT (Capital Budget)                         --       --         --
    SMC17010         Various Capital Equipment <$500K                         1,2,4      --        6,7
    SMC37010         ADPE & Telecommunications Project <$500K                 1,2,4      --        6,7
    SMC40705         Natl. Maint. Mgt. Sys.                                   1,2,4                6,7
    SMC47010         Common User Interface                                    1,2,4      --        6,7
    SMC47011         Conversion of MILSTEP                                    1,2,4      --        6,7
    SMC47012         Central Asset Management                                 1,2,4      --        6,7
    SMC47013         Century Date Change, Commodity Command Standard System   1,2,4      --        6,7
    SMC47014         Data Standardization                                     1,2,4      --        6,7
    SMC47015         Century Date Change, LOGSA                               1,2,4      --        6,7
    SMC47016         Common Operating Environment                             1,2,4      --        6,7
    SMC47017         Vision 2010                                              1,2,4      --        6,7
    SMC47018         Integrated Sustainment Maintenance (ISM)                 1,2,4      --        6,7
    SMC47019         Materiel Management Standard Systems                     1,2,4      --        6,7

    MAC00000         ORDNANCE OPERATIONS (Capital Budget)                       --       --         --
    MAC17010         Various Capital Equipment <$500K                         1,2,4      --        6,7
    MAC17011         Bulk Dunnage Incinerator                                 1,2,4      --        6,7
    MAC17012         Rework GLATT Materiel feed System                        1,2,4      --        6,7
    MAC27010         Minor Construction                                       1,2,4      --        6,7
    MAC37010         Terminal Replacement                                     1,2,4      --        6,7
    MAC37011         Law Enforcement Security Telecommunications Systems      1,2,4      --        6,7

    MDC00000         DEPOT MAINTENANCE OPERATIONS (Capital Budget)              --       --         --
    MDC17010         Various Capital equipment <$500K                         1,2,4      --        6,7
    MDC17011         Engine test Cell Upgrade                                 1,2,4      --        6,7
    MDC17012         Bore Drill Milling Machine                               1,2,4      --        6,7
    MDC17013         Horizontal Boring Mill-Rebuild                           1,2,4      --        6,7
    MDC17014         Zero 4090 Page Printer                                   1,2,4      --        6,7


 MESSAGE CHANGE 2010-13                              D4-4930-25                               MARCH 2010
                                    THE ARMY MANAGEMENT STRUCTURE                        DFAS-IN MANUAL 37-100-10

                                    OSD/DOD/OTHER AGENCY ACCOUNTS
                                     DEFENSE WORKING CAPITAL FUND

    MDC17015         Page Printer System                                         1,2,4      --        6,7
    MDC17016         Transmission Test Cells Cooling System                      1,2,4      --        6,7
    MDC17110         Production Assembly Cell                                    1,2,4      --        6,7
    MDC17111         Computer Numerical Control Punch Press                      1,2,4      --        6,7
    MDC17112         Electronic Van Replacement                                  1,2,4      --        6,7
    MDC17113         Whirl Tower                                                 1,2,4      --        6,7
    MDC17310         Fume/Dust Collection System                                 1,2,4      --        6,7
    MDC27010         Minor Construction                                          1,2,4      --        6,7
    MDC37010         Fiber Optic LAN                                             1,2,4      --        6,7
    MDC37011         Hardware to Support JLSC Applications                       1,2,4      --        6,7
    MDC37012         Encrypted Truck Network                                     1,2,4      --        6,7
    MDC37013         Laser Digitizing System                                     1,2,4      --        6,7
    MDC37014         Miscellaneous ADPE Equipment<$500,000                       1,2,4      --        6,7
    MDC47010         Century Date Change, Standard Depot System, (SDS)           1,2,4      --        6,7
    MDC47011         Standard Depot System-Defense Logistic GMT Systems (DLMS)   1,2,4      --        6,7
    MDC47020         Software Development                                        1,2,4      --        6,7

Resource Reporting   FY 98 Capital Budget Projects (8 digits)
    Code             Activity Structure                                           M         Q          A
    SMC00000         Supply Management (Capital Budget)                            -        -          -
    SMC18011         Virtual Mock-up for Spares                                  1,2,4      --        6,7
    SMC38012         Log & Read PCs and Printers                                 1,2,4      --        6,7
    SMC48010         Single Stock Fund                                           1,2,4      --        6,7
    SMC48011         Materiel Management System                                  1,2,4      --        6,7
    SMC48012         Conversion of MILSTEP                                       1,2,4      --        6,7
    SMC48013         Vision 2010                                                 1,2,4      --        6,7
    SMC48014         CCSS Century Date Change                                    1,2,4      --        6,7
    SMC48015         LOGSA Century Date Change                                   1,2,4      --        6,7
    SMC48016         Integrated Sustainment (ISM)                                1,2,4      --        6,7
    SMC48017         Remote Site Processing                                      1,2,4      --        6,7
    SMC48018         Net Transfer Protocol                                       1,2,4      --        6,7
    SMC48019         Lateral Redistribution                                      1,2,4      --        6,7
    SMC48020         Common Operating Environment                                1,2,4      --        6,7
    SMC48021         CCSS Defense Log Mgt Systems                                1,2,4      --        6,7
    SMC48022         LOGSA Defense Log Mgt Systems                               1,2,4      --        6,7
    SMC48023         Commodity Command Standard Systems                          1,2,4      --        6,7
    SMC48024         Integrated data environment (IDE)                           1,2,4      --        6,7

    MAC00000         ORDNANCE OPERATIONS (Capital Budget)                          -        -          -
    MAC18010         Various Capital Equipment<$500K                             1,2,4      --        6,7
    MAC18011         Jig Grinder Equipment                                       1,2,4      --        6,7
    MAC18110         Fluid Bed Mixing Machine                                    1,2,4      --        6,7
    MAC38010         Miscellaneous ADP<$500K                                     1,2,4      --        6,7
    MAC28010         Minor Construction                                          1,2,4      --        6,7

    MDC00000         DEPOT MAINTENANCE OPERATIONS (Capital Budget)                 -        -          -
    MDC18010         Various Capital Equipment<$500K                             1,2,4      --        6,7
    MDC18011         Indoor Radar Test Range                                     1,2,4      --        6,7
    MDC18012         Vertical Turret Lathe                                       1,2,4      --        6,7
    MDC18013         SH60 Transmission Test Stand CCAD                           1,2,4      --        6,7
    MDC18014         Public Address System (Tobyhanna)                           1,2,4      --        6,7
    MDC18015         Automated Storage & Retrieval System (LEAD)                 1,2,4      --        6,7
    MDC18110         Shot Blast Booth                                            1,2,4      --        6,7
    MDC18111         Whirltower Relocation                                       1,2,4      --        6,7
    MDC18112         CNC Automatic Punch Press                                   1,2,4      --        6,7
    MDC18113         CNC Horizontal Machine Center                               1,2,4      --        6,7
    MDC18114         Automated Storage & Retrieval System                        1,2,4      --        6,7

    MDC28010         Minor Construction                                          1,2,4      --        6,7
    MDC28011         Ammo Renovation Autoclave                                   1,2,4      --        6,7
    MDC28012         Declassification/Repair Facility DRF (ANAD)                 1,2,4      --        6,7
    MDC28013         Less Than Truck Load Ammo Building                          1,2,4      --        6,7
    MDC38010         Miscellaneous ADPE                                          1,2,4      --        6,7
    MDC38011         Red River Fiber Optic LAN, $600K                            1,2,4      --        6,7
    MDC38012         Army Workload and Performance Sys Phase I                   1,2,4      --        6,7
    MDC48010         SDS Common Oper Environment                                 1,2,4      --        6,7
    MDC48011         SDS Century Date Change                                     1,2,4      --        6,7
    MDC48012         Standard Depot Systems (JLSC Transfer)                      1,2,4      --        6,7


 MESSAGE CHANGE 2010-13                              D4-4930-26                                  MARCH 2010
                                        THE ARMY MANAGEMENT STRUCTURE                  DFAS-IN MANUAL 37-100-10

                                         OSD/DOD/OTHER AGENCY ACCOUNTS
                                          DEFENSE WORKING CAPITAL FUND




Resource Reporting       FY 98 Capital Budget Projects (8 digits)
    Code                 Activity Structure                                     M         Q         A
    C*C00000             INFORMATION SERVICE OPERATIONS (Capital Budget ) --    --        --        --
    (See Note below)
    CCC38010             Miscellaneous ADP<$500K                               1,2,4      --        6,7

    NOTE: In position two replace asterisk as follows:
        C = Central design Activity Operations
        S = U S Army Small Computer Program


Resource Reporting       FY 99 Capital Budget Projects (8 digits)
    Code                 Activity Structure                                     M         Q          A
    SMC00000             Supply Management (Capital Budget)                      -        -          -
    SMC49101             Central Asset Mgt/Single Stock Fund                   1,2,4      --        6,7
    SMC49102             Materiel Management System                            1,2,4      --        6,7
    SMC49103             Vision 2010                                           1,2,4      --        6,7
    SMC49104             CCSS Century Date Change                              1,2,4      --        6,7
    SMC49105             LOGSA Century Date Change                             1,2,4      --        6,7
    SMC49106             Integrated Sustainment (ISM)                          1,2,4      --        6,7
    SMC49107             Common Operating Environment                          1,2,4      --        6,7
    SMC49108             Commercial Asset Visibility                           1,2,4      --        6,7
    SMC49109             Lateral Distribution                                  1,2,4      --        6,7
    SMC49110             CCSS Defense Logistics Mgt systems                    1,2,4      --        6,7
    SMC49111             Single Inventory Record (SIIR)                        1,2,4      --        6,7

    MAC00000             ORDNANCE OPERATIONS (Capital Budget)                    -        -          -
    MAC19051             Various Capital Equipment<$500K                       1,2,4      --        6,7
    MAC19052             Finisher Rotational Parts                             1,2,4      --        6,7
    MAC19053             Air Pollution Control Upgrade                         1,2,4      --        6,7
    MAC29055             Minor Construction                                    1,2,4      --        6,7
    MAC39054             Miscellaneous ADP <500K                               1,2,4      --        6,7
    MAC49056             Army Workload & Performance System                    1,2,4      --        6,7

    MDC00000             DEPOT MAINTENANCE OPERATIONS (Capital Budget)           -        -          -
    MDC19001             Various Capital Equipment<$500K                       1,2,4      --        6,7
    MDC19002             CNC 5 AXIS Maching Center                             1,2,4      --        6,7
    MDC19003             Auto Storage & Retrieval System (CCAD)                1,2,4      --        6,7
    MDC19004             Auto Storage & Retrieval System (TYAD)                1,2,4      --        6,7
    MDC19005             Auto Storage & Retrieval System (Lead)                1,2,4      --        6,7
    MDC19013             CNC Machining Center Retrofit                         1,2,4      --        6,7
    MDC29006             Various Minor Construction                            1,2,4      --        6,7
    MDC49007             SDC Century Date Change                               1,2,4      --        6,7
    MDC49008             Army Workload & Performance System                    1,2,4      --        6,7
    MDC49009             SDC Common Operating Environment                      1,2,4      --        6,7
    MDC49010             SDS/MRP                                               1,2,4      --        6,7
    MDC49011             SDS Depot Logistics Management System                 1,2,4      --        6,7
    MDC49012             Depot Maintenance Interfaces                          1,2,4      --        6,7
    MDC49013             Rotary Wing Aircraft Sustainment Project              1,2,4      --        6,7


Resource Reporting       FY 99 Capital Budget Projects (8 digits)
    Code                 Activity Structure                                     M         Q         A
    C*C00000             INFORMATION SERVICE OPERATIONS (Capital Budget ) --    --        --        --
    (See Note below)
    CCC39301             Miscellaneous ADP<$500K                               1,2,4      --        6,7

    NOTE: In position two replace asterisk as follows:
        C = Central design Activity Operations
        S = U S Army Small Computer Program

Resource Reporting       FY 00 Capital Budget Projects (8 digits)
    Code                 Activity Structure                                     M         Q         A



 MESSAGE CHANGE 2010-13                                  D4-4930-27                            MARCH 2010
                                    THE ARMY MANAGEMENT STRUCTURE                DFAS-IN MANUAL 37-100-10

                                    OSD/DOD/OTHER AGENCY ACCOUNTS
                                     DEFENSE WORKING CAPITAL FUND

    SMC00000         Supply Management (Capital Budget)                   -         -          -
    SMC40001         Wholesale Logistics Modernization Program (WLMP)   1,2,4       --        6,7
    SMC40002         CCSS Century Date Change                           1,2,4       --        6,7
    SMC40003         Common Operating Environment (COE)                 1,2,4       --        6,7
    SMC40004         Army Electronics Products Support (AEPS)           1,2,4       --        6,7
    SMC40005         Commercial Asset Visibility (CAVII)                1,2,4       --        6,7
    SMC40006         Single Stock Fund (SSF)                            1,2,4       --        6,7
                                                                        1,2,4       --        6,7
    MAC00000         ORDNANCE OPERATIONS (Capital Budget)                 -         -          -
    MAC10031         Various Capital Equipment < $500K                  1,2,4       --        6,7
    MAC10032         Fluid Bed Mixer                                    1,2,4       --        6,7
    MAC10033         Bulk Dunnage Incinerator                           1,2,4       --        6,7
    MAC10034         Thermal Arc Spray System                           1,2,4       --        6,7
    MAC20031         Minor Construction <$500K                          1,2,4       --        6,7
    MAC30031         Miscellaneous ADPE <$500K                          1,2,4       --        6,7
    MAC30032         Dial Central Office (DC)) Upgrade                  1,2,4       --        6,7
    MAC40031         Army Workload & Performance Sys (AWPS)             1,2,4       --        6,7
    MAC40032         Enterprise Resource Planning (ERP)                 1,2,4       --        6,7

    MDC00000         DEPOT MAINTENANCE OPERATIONS (Capital Budget)        -         -          -
    MDC10051         Various Capital equipment (<$500K)                 1,2,4       --        6,7
    MDC10052         Automated Liquid Penetrant Inspection System       1,2,4       --        6,7
    MDC10053         Vacuum Furnace                                     1,2,4       --        6,7
    MDC10054         ASRS Positioner Controls Upgrade                   1,2,4       --        6,7
    MDC10055         Chemical Cleaning System                           1,2,4       --        6,7
    MDC10056         Hydro-mechanical Control Unit (HMU)                1,2,4,      --        6,7
    MDC20051         Miscellaneous Minor Construction Project <$500K    1,2,4       --        6,7
    MDC30051         LAN Switching Upgrade                              1,2,4       --        6,7
    MDC40051         Army Workload and Performance System               1,2,4       --        6,7
    MDC40052         Wholesale Logistics Modernization Program          1,2,4       --        6,7
    MDC40053         SDS Common Operation environment (COE)             1,2,4       --        6,7
    MDC40054         SDS Century Date Change                            1,2,4       --        6,7

Resource Reporting   FY 01 Capital Budget Projects (8 digits)
    Code             Activity Structure                                  M          Q          A
    SMC00000         Supply Management (Capital Budget)                   -         -          -
    SMC40101         Wholesale Logistics Modernization Program (WLMP)   1,2,4       --        6,7
    SMC40102         Common Operating Environment (COE)                 1,2,4       --        6,7
    SMC40103         Commercial Asset Visibility (CAVII)                1,2,4       --        6,7
    SMC40104         Single Stock Fund (SSF)                            1,2,4       --        6,7

Resource Reporting   FY 01 Capital Budget Projects (8 digits)
    Code             Activity Structure                                  M          Q          A
    MAC00000         ORDNANCE OPERATIONS (Capital Budget)                 -         -          -
    MAC10131         Various Capital Equipment <$500K                   1,2,4       --        6,7
    MAC10132         Axis Machining Center                              1,2,4       --        6,7
    MAC10133         Material Feed for Supercritical Water Oxidizer     1,2,4       --        6,7
    MAC10134         Replace Existing Alarm System                      1,2,4       --        6,7
    MAC10135         Replace Inert Gas Generator                        1,2,4       --        6,7
    MAC20131         Minor Construction < $500K                         1,2,4       --        6,7
    MAC30131         Miscellaneous ADPE                                 1,2,4       --        6,7
    MAC30132         Trunked radio system                               1,2,4       --        6,7
    MAC40131         Army Workload and Performance Sys (AWPS)           1,2,4       --        6,7

Resource Reporting   FY 01 Capital Budget Projects (8 digits)
    Code             Activity Structure                                  M          Q          A
    MDC00000         DEPOT MAINTENANCE OPERATIONS (Capital Budget)        -         -          -
    MDC10151         Various Capital equipment (<$500K)                 1,2,4       --        6,7
    MDC10152         Plasma Spray Equipment                             1,2,4       --        6,7
    MDC10153         ASRS Manager System Upgrade                        1,2,4       --        6,7
    MDC20151         Miscellaneous Minor Construction Project <$500K    1,2,4       --        6,7
    MDC40151         Army Workload and Performance System               1,2,4       --        6,7
    MDC40152         Wholesale Logistics Modernization Program          1,2,4       --        6,7
    MDC40153         SDS Common Operation environment (COE)             1,2,4       --        6,7

Resource Reporting   FY 02 Capital Budget Projects (8 digits)            M          Q         A
                     Activity Structure


 MESSAGE CHANGE 2010-13                               D4-4930-28                         MARCH 2010
                                     THE ARMY MANAGEMENT STRUCTURE                DFAS-IN MANUAL 37-100-10

                                     OSD/DOD/OTHER AGENCY ACCOUNTS
                                      DEFENSE WORKING CAPITAL FUND

    SMC00000          SUPPLY MANAGEMENT (Capital Budget)                    -        -          -
    SMC40201          Wholesale Logistics Modernization Program (WLMP)    1,2,4      --        6,7
    SMC40202          Common Operating Environment                        1,2,4      --        6,7
    SMC40203          Commercial Asset Visibility (COE)                   1,2,4      --        6,7
    SMC40204          Single Stock Fund (SSF)                             1,2,4      --        6,7

Resource Reporting    FY 02 Capital                                        M         Q         A
    Code              Activity Structure
    MAC00000          ORDNANCE OPERATIONS (Capital Budget)                  -        -          -
    MAC10231          Various Capital Equipment                           1,2,4      --        6,7
    MAC10232          Lazer Punch                                         1,2,4      --        6,7
    MAC20231          Minor Construction < $500K                          1,2,4      --        6,7
    MAC30231          Miscellaneous ADP <$500K                            1,2,4      --        6,7
    MAC40231          Army Workload and Performance System (AWPS)         1,2,4      --        6,7

Resource Reporting    FY 02 Capital                                        M         Q         A
    Code              Activity Structure
    MDC00000          DEPOT MAINTENANCE OPERATIONS (Capital Budget)         --       --         --
    MDC10251          Various Capital Equipment (<$500K)                  1,2,4      --        6,7
    MDC10252          ASRS Mini-Load Vehicle Positioning System           1,2,4      --        6,7
    MDC10253          Electron Beam Welder                                1,2,4      --        6,7
    MDC10254          Hydro-Mechanical (HMU) Test Stand                   1,2,4      --        6,7
    MDC10255          Engine Test Cell Capacity Upgrade                   1,2,4      --        6,7
    MDC10256          Various Capital Equipment – Productivity            1,2,4      --        6,7

    MDC20251          Minor Construction <$500K                           1,2,4      --        6,7
    MDC40251          Army Workload and Performance System                1,2,4      --        6,7
    MDC40252          Wholesale Logistics Modernization Program           1,2,4      --        6,7
    MDC40253          SDS Common Operating Environment (COE)              1,2,4      --        6,7
    MDC40254          SDA Data Collection/Shop Floor/AIT                  1,2,4      --        6,7


 Resource Reporting   FY 03 Capital Budget Projects (8 digits)              M        Q          A
      Code             Activity Structure
     SMC00000          SUPPLY MANAGEMENT (Capital Budget)                   -        -          -
     SMC30300          Acquisition System                                 1,2,4      --        6,7
     SMC40301          Logistics Modernization Program (LMP)              1,2,4      --        6,7
     SMC40302          Common Operating Environment                       1,2,4      --        6,7
     SMC40303          Commercial Asset Visibility (CAV II)               1,2,4      --        6,7
     SMC40304          Single Stock Fund (SSF)                            1,2,4      --        6,7
     SMC40305          Future Logistics Enterprise (FLE)/Transformation   1,2,4      --        6,7
     SMC40306          Exchange Pricing                                   1,2,4      --        6,7

 Resource Reporting   FY 03 Capital Budget Projects (8 digits)              M        Q          A
      Code             Activity Structure
     MAC00000          ORDNANCE OPERATIONS (Capital Budget)                 -         -         -
     MAC10131          Various Capital Equipment (VCE)
     MAC10231          Various Capital Equipment (VCE)                    1,2,4      --        6,7
     MAC10331          Various Capital Equipment – Repl (<$500k)          1,2,4      --        6,7
     MAC10332          4 Axis CNC Horizontal Mill                         1,2,4      --        6,7
     MAC10333          Resource Recovery & Recycling Equipment            1,2,4      --        6,7
     MAC20231          install and Insulate Bldg 302                      1,2,4      --        6,7
     MAC20331          Minor Construction <$750K                          1,2,4      --        6,7
     MAC40331          Army Workload and Performance System (AWPS)        1,2,4      --        6,7
     MAC40332          Future Logistics Enterprise (FLE)/Transformation   1,2,4      --        6,7

 Resource Reporting   FY 03 Capital Budget Projects (8 digits)              M         Q         A
      Code             Activity Structure
     MDC00000          DEPOT MAINTENANCE OPERATIONS (Capital Budget)        --       --         --
     MDC10350          HP3070 Circuit Board Test System Replacement       1,2,4      --        6,7
     MDC10351          Various Capital Equipment - Replacement(<$500K)    1,2,4      --        6,7
     MDC10352          Fluidized Bed                                      1,2,4      --        6,7
     MDC10353          X1100-3B Transmission Test Stand                   1,2,4      --        6,7
     MDC10354          Inertial Sensor Assembly Test Equip                1,2,4      --        6,7
     MDC10355          M1/M60 Servo Valve Test Stand                      1,2,4      --        6,7
     MDC10356          Painting Line                                      1,2,4      --        6,7
     MDC10357          CNC Precision Laser Cutting System                 1,2,4      --        6,7



 MESSAGE CHANGE 2010-13                                D4-4930-29                         MARCH 2010
                                THE ARMY MANAGEMENT STRUCTURE                          DFAS-IN MANUAL 37-100-10

                                OSD/DOD/OTHER AGENCY ACCOUNTS
                                 DEFENSE WORKING CAPITAL FUND

   MDC10358       Engine Disassembly and Cleaning Equipment                    1,2,4      --        6,7
   MDC10359       Various Capital Equipment - Productivity (<$500K)            1,2,4      --        6,7
   MDC10360       HP3070 TPS Development Phase V                               1,2,4      --        6,7
   MDC10361       Control Consoles and Wiring Speed Drive                      1,2,4      --        6,7
   MDC10362       Dust Collection System                                       1,2,4      --        6,7
   MDC20351       Minor Construction (<$750K)                                  1,2,4      --        6,7
   MDC40351       Army Workload and Performance System                         1,2,4      --        6,7
   MDC40352       Logistics Modernization Program (LMP)                        1,2,4      --        6,7
   MDC40353       SDS Common Operating Environment (COE)                       1,2,4      --        6,7
   MDC40354       Future Logistics Enterprise (FLE)/Transformation             1,2,4      --        6,7

  Resource        FY 04 Capital Budget Projects (8 digits)                      M         Q          A
  Reporting
    Code          Activity Structure
   SMC00000       SUPPLY MANAGEMENT (Capital Budget)                             -        -          -
   SMC30400       Automated Data Processing                                      --       --         --
   SMC30407       Terminal Servers                                             1,2,4      --        6,7
   SMC40301       Logistics Modernization Program (LMP)                        1,2,4      --        6,7
   SMC40306       Exchange Pricing                                             1,2,4      --        6,7
   SMC40400       Software                                                       --       --         --
   SMC40401       Logistics Modernization Program (LMP)                        1,2,4      --        6,7
   SMC40402       Common Operating Environment (COE)                           1,2,4      --        6,7
   SMC40403       Commercial Asset Visibility (CAV II)                         1,2,4      --        6,7
   SMC40404       Single Sock Fund (SSF0                                       1,2,4      --        6,7
   SMC40405       Electronic Data Interchange (EDI)                            1,2,4      --        6,7
   SMC40406       Exchange Pricing                                             1,2,4      --        6,7


  Resource        FY 04 Capital Budget Projects (8 digits)                      M         Q          A
  Reporting
    Code          Activity Structure
   MAC00000       ORDNANCE OPERATIONS (Capital Budget)                           -        -          -
   MAC10400       Equipment                                                      --       --         --
   MAC10331       Various Capital Equipment-Environmental                      1,2,4      --        6,7
   MAC10332       4 Axis CNC Horizontal Mill                                   1,2,4      --        6,7
   MAC10431       Various Capital Equipment - Replacement (<$500K)             1,2,4      --        6,7
   MAC10432       Bar and Chucking Lathe, CNC 4 1/2                            1,2,4      --        6,7
   MAC10433       120                                                          1,2,4      --        6,7
   MAC10434       CNC Milling Machine                                          1,2,4      --        6,7
   MAC10435       White Phosphorus (WP) Facility Upgrade                       1,2,4      --        6,7
   MAC10436       Automated M295 Line                                          1,2,4      --        6,7
   MAC10437       Automated Chemical Defense Equipment (CDE) Conveyor System   1,2,4      --        6,7
   MAC10438       PREMIX Equipment                                             1,2,4      --        6,7
   MAC10439       Automated Starter Patch Fabrication System                   1,2,4      --        6,7
   MAC10440       Rough Terrain Crane                                          1,2,4      --        6,7
   MAC20400       Minor construction                                             --       --         --
   MAC20431       Various Minor Construction (<$750K)                          1,2,4      --        6,7
   MAC20432       DMO Storage Building South LAP                               1,2,4      --        6,7
   MAC30400       Automated Data Processing                                      --       --         --
   MAC30431       Miscellaneous ADPE (<$500K)                                  1,2,4      --        6,7
   MAC30432       Network Enterprise Management System                         1,2,4      --        6,7
   MAC40400       Software                                                       --       --         --
   MAC40431       Army Workload & Performance System (AWPS)                    1,2,4      --        6,7
   MAC40433       ERP/Industrial Base Modernization (IBM) WVA                  1,2,4      --        6,7
   MAC40434       ERP/Industrial Base Modernization (IBM) PBA                  1,2,4      --        6,7


   Resource       FY 04 Capital Budget Projects (8 digits)                      M         Q          A
   Reporting
    Code          Activity Structure
   MDC10400       Equipment                                                      --       --         --
   MDC10351       Various Capital Equipment-Replacement (<$500K)               1,2,4      --        6,7
   MDC10451       Various Capital Equipment - Replacement (<$500K)             1,2,4      --        6,7
   MDC10452       ASRS Mini-Load System                                        1,2,4      --        6,7
   MDC10453       ASRS System Upgrade                                          1,2,4      --        6,7
   MDC10454       Bridge Crane 30-ton Building 170                             1,2,4      --        6,7
   MDC10455       Upgrade of IFTE-CEE Test Stations                            1,2,4      --        6,7



MESSAGE CHANGE 2010-13                            D4-4930-30                                   MARCH 2010
                                THE ARMY MANAGEMENT STRUCTURE                           DFAS-IN MANUAL 37-100-10

                                OSD/DOD/OTHER AGENCY ACCOUNTS
                                 DEFENSE WORKING CAPITAL FUND

   MDC10456       Generator Load Bank                                           1,2,4      --        6,7
   MDC10457       XT-1410 Transmission Test Stand                               1,2,4      --        6,7
   MDC10458       CNC Vertical Machining Center                                 1,2,4      --        6,7
   MDC10459       Boring Mill                                                   1,2,4      --        6,7
   MDC10460       High Pressure H20 Jet Coating Removal                         1,2,4      --        6,7
   MDC10461       HP3070 circuit Board Test System                              1,2,4      --        6,7
   MDC10471       Various Capital Equipment - Productivity (<$500K)             1,2,4      --        6,7
   MDC10472       Plastic Media Blast System                                    1,2,4      --        6,7
   MDC10473       Aircraft Corrosion Control Equipment                          1,2,4      --        6,7
   MDC10474       Flight Critical Parts Inspection & Treatment Equip            1,2,4      --        6,7
   MDC10475       H-60 Alignment Fixture                                        1,2,4      --        6,7
   MDC10476       Abrasive Waterjet Cutting Machine                             1,2,4      --        6,7
   MDC10477       Vertical Grinder                                              1,2,4      --        6,7
   MDC10481       Various Capital Equipment - Environmental (<$500K)            1,2,4      --        6,7
   MDC10482       Air Pollution Control Equipment                               1,2,4      --        6,7
   MDC10483       Volatile Organic Compounds/Emissions Control Unit (VOC/ECU)   1,2,4      --        6,7
   MDC10484       Apache Realignment Fixture                                    1,2,4      --        6,7
   MDC20400       Minor Construction                                              --       --         --
   MDC20451       Various Minor Construction (<$750K)                           1,2,4      --        6,7
   MDC20452       Welding Facility                                              1,2,4      --        6,7
   MDC30400       Automated Data Processing                                       --       --         --
   MDC30452       CAD/CAM/DNC Network Upgrade                                   1,2,4      --        6,7
   MDC40400       Software                                                        --       --         --
   MDC40451       Army Workload & Performance System (AWPS)                     1,2,4      --        6,7
   MDC40452       Logistics Modernization Program (LMP)                         1,2,4      --        6,7
   MDC40453       SDS Common Operating Environment                              1,2,4      --        6,7

   Resource       FY 05 Capital Budget Projects (8 digits)                       M         Q          A
   Reporting
    Code          Activity Structure
   MAC10531       Various Capital Equipment - Repl (>$500K and <$1M)            1,2,4      --        6,7
   MAC10532       Replace Alarm System, Phase II                                1,2,4      --        6,7
   MAC10533       Chillers, 150 Ton/Building 126                                1,2,4      --        6,7
   MAC10534       Machining Center                                              1,2,4      --        6,7
   MAC10535       Upgrade 81mm Mortar RP Line                                   1,2,4      --        6,7
   MAC10536       Electric generator (Diesel/Natural Gas)                       1,2,4      --        6,7
   MAC10537       Automated SDS Fill System, B 63-220                           1,2,4      --        6,7
   MAC20531       Minor Construction (<$750K)                                   1,2,4      --        6,7
   MAC20532       Environmental Remediation f/ABG                               1,2,4      --        6,7
   MAC30531       Miscellaneous ADPE (<$500K)                                   1,2,4      --        6,7
   MAC30532       Modernization and Network Upgrade ADPE                        1,2,4      --        6,7
   MAC40531       Army Workload & Performance System (AWPS)                     1,2,4      --        6,7


   Resource       FY 05 Capital Budget Projects (8 digits)                       M         Q          A
   Reporting
    Code          Activity Structure
   MDC10551       Various Capital Equipment - <$500K                            1,2,4      --        6,7
   MDC10552       Tumble Blast (Rotary)                                         1,2,4      --        6,7
   MDC10553       Hydro-Mechanical Test Stand                                   1,2,4      --        6,7
   MDC10554       Sciaky Resistance Welder                                      1,2,4      --        6,7
   MDC10555       Cylindrical Grinder Replacement                               1,2,4      --        6,7
   MDC10556       Hydraulic Test Console                                        1,2,4      --        6,7
   MDC10557       Metalizing Robot                                              1,2,4      --        6,7
   MDC10558       Large Capacity Spin Blast                                     1,2,4      --        6,7
   MDC10559       Ind. Plant Equip. for Powertrain/Flexible Maint. Ctr.         1,2,4      --        6,7
   MDC10560       ATE Systems                                                   1,2,4      --        6,7
   MDC10562       Bridge Cranes (5)                                             1,2,4      --        6,7
   MDC10571       Fire finder Near Field Probe System                           1,2,4      --        6,7
   MDE10572       GETS-B2 Version                                               1,2,4      --        6,7
   MDC10573       Aircraft Corrosion Control Equipment                          1,2,4      --        6,7
   MDC10574       Flight Critical Parts Inspection & Treatment Equipment        1,2,4      --        6,7
   MDC10575       Digital Electric Control (DEC) Unit                           1,2,4      --        6,7
   MDC10576       T-700 Compressor Repair Cell                                  1,2,4      --        6,7
   MDC10577       General Purpose Hydraulic Test Stand                          1,2,4      --        6,7
   MDC10578       T-700 Hot Section Repair Cell                                 1,2,4      --        6,7
   MDC10579       PM460 Obsolescence/Sustainment                                1,2,4      --        6,7
   MDC10580       LENS 850-R                                                    1,2,4      --        6,7


MESSAGE CHANGE 2010-13                            D4-4930-31                                    MARCH 2010
                                THE ARMY MANAGEMENT STRUCTURE                  DFAS-IN MANUAL 37-100-10

                                OSD/DOD/OTHER AGENCY ACCOUNTS
                                 DEFENSE WORKING CAPITAL FUND

   MDC20551       Various Minor Construction (<$750K)                  1,2,4      --        6,7
   MDC20552       Various Minor Construction (>$500K<$750K)            1,2,4      --        6,7
   MDC20553       White Phosphorus Facility Upgrade 34-110             1,2,4      --        6,7
   MDC40551       Army Workload & Performance System (AWPS)            1,2,4      --        6,7
   MDC40552       Logistics Modernization Program (LMP)                1,2,4      --        6,7
   MDC40553       ERP/Industrial Base Modernization (IBM)              1,2,4      --        6,7


   Resource       FY 05 Capital Budget Projects (8 digits)              M         Q          A
   Reporting
    Code          Activity Structure
   SMC40501       Logistics Modernization Program (LMP)                1,2,4      --        6,7
   SMC40502       Common Operating Environment (COE)                   1,2,4      --        6,7
   SMC40504       Single Stock Fund (SSF)                              1,2,4      --        6,7
   SMC40505       Electronic Data Interchange (EDI)                    1,2,4      --        6,7
   SMC40506       Exchange Pricing                                     1,2,4      --        6,7

                  INDUSTRIAL OPERATIONS
   Resource       FY 06 Capital Budget Projects (8 digits)              M         Q          A
   Reporting
    Code          Activity Structure
   MDC10651       Various Capital Equipment - <$500K                   1,2,4                6,7
   MDC10652       Various Capital Equipment (>$500K and <$1M)          1,2,4                6,7
   MDC10653       4 Axis CNC Horizontal Mill                           1,2,4                6,7
   MDC10654       Agilent 30 Test System Upgrade                       1,2,4                6,7
   MDC10655       Engine Load System                                   1,2,4                6,7
   MDC10656       Jig Borer                                            1,2,4                6,7
   MDC10657       Thermal system Test Stand                            1,2,4                6,7
   MDC10658       HP3070 Circuit Board Test System                     1,2,4                6,7
   MDC10659       Automated Starter Patch Fabrication system, 33-520   1,2,4                6,7
   MDC10660       ATE Systems                                          1,2,4                6,7
   MDC10661       Cincinnati Gilbert Horiz Boring Machine              1,2,4                6,7
   MDC10662       CNC Horizontal Lathes                                1,2,4                6,7
   MDC10663       CNC Crankshaft Grinders                              1,2,4                6,7
   MDC10664       CNC ID/ODVertical Grinder, Turret Ring Gr            1,2,4                6,7
   MDC10665       Gas Turbine Engine Facility - Equipment              1,2,4                6,7
   MDC10666       Integrated Manufacturing Test Facility               1,2,4                6,7
   MDC10667       T-700 Grinding Machine                               1,2,4                6,7
   MDC10668       Flow Form Machine                                    1,2,4                6,7
   MDC10669       Abrasive Blast System                                1,2,4                6,7
   MDC10670       Conveyor System, Phase I                             1,2,4                6,7
   MDC10671       PATRIOT MADF Tools & Equipment                       1,2,4                6,7
   MDC10672       Programmable Robotic Paint System                    1,2,4                6,7
   MDC10673       Patriot Environmental Test Chamber                   1,2,4                6,7
   MDC20651       Various Minor Construction (<$750K)                  1,2,4                6,7
   MDC20653       Access Control & Change House                        1,2,4                6,7
   MDC20654       Construct Radioactive Mtrls Storage Bldg             1,2,4                6,7
   MDC20655       Heat & Insulate Car Level Warehouse                  1,2,4                6,7
   MDC20656       Heat & Insulate Ground Level Warehouse               1,2,4                6,7
   MDC20657       MC Dust Collector                                    1,2,4                6,7
   MDC20658       Shelter For Ammunition Mission Vehicles              1,2,4                6,7
   MDC20659       Shipping/Receiving Bldg 3325/3333                    1,2,4                6,7
   MDC30651       Miscellaneous ADPE (<$500K)                          1,2,4                6,7
   MDC30652       IT/ADPE                                              1,2,4                6,7
   MDC30653       IT Replacement                                       1,2,4                6,7
   MDC30654       Infrastructure Server Update                         1,2,4                6,7
   MDC30655       Industrial Base Modernization AIT - RIA              1,2,4                6,7
   MDC30656       AIT-CCAD                                             1,2,4                6,7
   MDC40651       Army Workload & Performance System (AWPS)            1,2,4                6,7
   MDC40652       Logistics Modernization Program (LMP)                1,2,4                6,7
   MDC40653       ERP/Industrial Base Modernization (IBM)              1,2,4                6,7
   MDC40654       Industrial Base Modernization AIT Software           1,2,4                6,7
   MDC40655       COE Depot Workload Dashboard                         1,2,4                6,7




MESSAGE CHANGE 2010-13                           D4-4930-32                            MARCH 2010
                                THE ARMY MANAGEMENT STRUCTURE                     DFAS-IN MANUAL 37-100-10

                                OSD/DOD/OTHER AGENCY ACCOUNTS
                                 DEFENSE WORKING CAPITAL FUND


                  SUPPLY MANAGEMENT ARMY
   Resource       FY 06 Capital Budget Projects (8 digits)                 M         Q         A
   Reporting
    Code          Activity Structure
   SMC30601       Terminal Servers                                        1,2,4               6,7
   SMC40601       Logistics Modernization Program (LMP)                   1,2,4               6,7
   SMC40602       Common Operating Environment (COE)                      1,2,4               6,7
   SMC40603       Future Logistics Enterprise (FLE)                       1,2,4               6,7
   SMC40604       System Change Requests for LMP Systems for NMM          1,2,4               6,7
   SMC40606       Exchange Pricing                                        1,2,4               6,7

                  INDUSTRIAL OPERATIONS
   Resource       FY 07 Capital Budget Projects (8 digits)                 M         Q         A
   Reporting
    Code          Activity Structure
   MDC10740       Capital Equipment                                       1,2,4               6,7
   MDC10751       Various Capital Equipment - <$500K                      1,2,4               6,7
   MDC10752       Various Capital Equipment (>$500K and <$1M)             1,2,4               6,7
   MDC10753       Electron Beam Welder Replacement                        1,2,4               6,7
   MDC10754       Agilent 30 Test System Upgrade                          1,2,4               6,7
   MDC10755       Equipment for MSS Center                                1,2,4               6,7
   MDC10756       T-55 Fuel Control Test Stand                            1,2,4               6,7
   MDC10757       T-700 Engine Test Equipment                             1,2,4               6,7
   MDC10758       Turbine Engine Test Cells                               1,2,4               6,7
   MDC10759       Upgrade Engine Test Cells                               1,2,4               6,7
   MDC10760       Aircraft Alignment Checker                              1,2,4               6,7
   MDC10761       Air Pollution Control Equipment                         1,2,4               6,7
   MDC10762       Conveyor System, Phase II                               1,2,4               6,7
   MDC10763       Upgrade Metal Finish Operations                         1,2,4               6,7
   MDC20751       Various Minor Construction ($750K)                      1,2,4               6,7
   MDC20752       Sprinkler System Addition Bldg 7                        1,2,4               6,7
   MDC20753       Install Automatic Sprinkler System Bldg 143             1,2,4               6,7
   MDC20754       Sprinkler System Bldg 409                               1,2,4               6,7
   MDC20755       Sprinkler System Addition Bldg 501                      1,2,4               6,7
   MDC30751       Miscellaneous ADPE (<$500K)                             1,2,4               6,7
   MDC30752       Industrial Base Modernization AIT                       1,2,4               6,7
   MDC30753       Information Technology Center                           1,2,4               6,7
   MDC30754       Data Back-up System Modernization                       1,2,4               6,7
   MDC30755       Redundant LAN Backup                                    1,2,4               6,7
   MDC40751       Army Workload & Performance System (AWPS)               1,2,4               6,7
   MDC40752       Logistics Modernization Program (LMP)                   1,2,4               6,7
   MDC40753       Industrial Base Modernization Software                  1,2,4               6,7
   MDC40754       Industrial Base Modernization AIT Software              1,2,4               6,7
   MDC40755       Environmental, Safety and Occupational Health Program   1,2,4               6,7

                  INDUSTRIAL OPERATIONS
   Resource       FY 07 Capital Budget Projects (8 digits)                 M         Q         A
   Reporting
    Code          Activity Structure
   SMC30701       Terminal Servers                                        1,2,4               6,7
   SMC40701       Logistics Modernization Program (LMP)                   1,2,4               6,7
   SMC40702       Common Operating Environment (COE)                      1,2,4               6,7
   SMC40703       Future Logistics Enterprise (FLE)                       1,2,4               6,7
   SMC40704       System Change Request for LMP Sys for Natl Maint Mgt    1,2,4               6,7
   SMC40706       Exchange Pricing                                        1,2,4               6,7


   Resource       FY 08 INDUSTRIAL OPERATIONS                              M         Q         A
   Reporting      Capital Budget Projects (8 digits)
   Code           Activity Structure
   MDC10840       Various Capital Equipment                               1,2,4                6,7
   MDC10841       Various Capital Equipment (non-recoverable)             1,2,4                6,7
   MDC20851       Various Minor Construction (<$750K)                     1,2,4                6,7
   MDC30851       Miscellaneous ADPE (<$500K)                             1,2,4                6,7
   MDC30852       Industrial Base Modernization AIT                       1,2,4                6,7
   MDC30853       Wireless Network Upgrade                                1,2,4                6,7



MESSAGE CHANGE 2010-13                           D4-4930-33                              MARCH 2010
                                  THE ARMY MANAGEMENT STRUCTURE                          DFAS-IN MANUAL 37-100-10

                                   OSD/DOD/OTHER AGENCY ACCOUNTS
                                    DEFENSE WORKING CAPITAL FUND

   MDC40851          Army Workload & Performance System (AWPS)                   1,2,4                   6,7
   MDC40852          Logistics Modernization Program (LMP)                       1,2,4                   6,7
   MDC40853          Industrial Base Modernization Software                      1,2,4                   6,7
   MDC40854          Automated Storage & Retrieval System                        1,2,4                   6,7
   MDC40855          Safety, and Occupational Health                             1,2,4                   6,7


                     FY 08 SUPPLY MANAGEMENT
    Code             Activity Structure
    SMC30801         Terminal Servers                                            1,2,4                   6,7
    SMC40801         Logistics Modernization Program (LMP)                       1,2,4                   6,7
    SMC40806         Exchange Pricing                                            1,2,4                   6,7



Resource Reporting   FY 09 INDUSTRIAL OPERATIONS                                     M        Q          A
                     Capital Budget Projects (8 digits)
Code                 Activity Structure
    MDC10940         Various Capital Equipment (non-recoverable)                 1,2,4                   6,7
    MDC10941         Various Capital Equipment (non-recoverable)                 1,2,4                   6,7
    MDC20951         Various Minor Construction (<$750K)                         1,2,4                   6,7
    MDC30951         Miscellaneous ADPE (<$500K)                                 1,2,4                   6,7
    MDC30952         Automatic Identification Technology (AIT)                   1,2,4                   6,7
    MDC30953         Base Radio System                                           1,2,4                   6,7
    MDC40951         Army Workload & Performance System (AWPS)                   1,2,4                   6,7
    MDC40952         Logistics Modernizatin Program (LMP)                        1,2,4                   6,7
    MDC40953         Industrial Base Modernizatin Software (MES) Depots          1,2,4                   6,7
    MDC40954         Automated Storage & Retrieval System (ASRS)                 1,2,4                   6,7
    MDC40955         Environmental, Safety, and Occupational Health Pgm          1,2,4                   6,7
    MDC40956         Document Management System                                  1,2,4                   6,7

                     FY 09 SUPPLY MANAGEMENT
    Code             Activity Structure
    SMC30901         Terminal Servers                                            1,2,4                   6,7
    SMC40901         Logistics Modernization Program (LMP)                       1,2,4                   6,7
    SMC40906         Exchange Pricing                                            1,2,4                   6,7


Resource Reporting   FY 10 INDUSTRIAL OPERATIONS
                     Capital Budget Projects (8 digits)
Code                 Activity Structure                                           M           Q           A
    MDC11000         Various Capital Equipment                                     --                     --
    MDC11040         Various Capital Equipment                                   1,2,4                   6,7
    MDC21051         Various Minor Construction (<$750K)                         1,2,4                   6,7
    MDC31000         ADPE & Telecom                                                --                     --
    MDC31051         Miscellaneous ADPE(<$500K)                                  1,2,4                   6,7
    MDC31052         Automatic Identification Technology (AIT)                   1,2,4                   6,7
    MDC41000         Software                                                      --                     --
    MDC41051         Army Workload & Performance System (AWPS)                   1,2,4                   6,7
    MDC41052         Logistics Modernizatin Program (LMP)                        1,2,4                   6,7
    MDC41053         Industrial Base Modernizatin Software (MES)                 1,2,4                   6,7
    MDC41054         Automated Storage & Retrieval System (ASRS)                 1,2,4                   6,7
    MDC41055         Environmental, Safety, and Occupational Health Prg (ESOH)   1,2,4                   6,7
    MDC41056         Document Management System                                  1,2,4                   6,7
    MDC41057         Depot Workload Dashboard                                    1,2,4                   6,7
    MDC41058         Automatic Identification Technology (AIT) - Software        1,2,4                   6,7
    MDC41059         Expanded AMMO Functionality in LMP                          1,2,4                   6,7
    MDC41060         Integration of Automatic Technology (AIT) with LMP          1,2,4                   6,7

                     FY 10 SUPPLY MANAGEMENT
    Code             Activity Structure                                          M        Q          A
    SMC41000         Logistics Modernization Program SM                            --                     -
    SMC41001         Logistics Modernization Program (LMP)                       1,2,4                   6,7




MESSAGE CHANGE 2010-13                             D4-4930-34                                     MARCH 2010
SUBCHAPTER VI
This business area includes functions performed by the Military Traffic Management Command (MTMC) (old 4A**** 4F****) under
limitation FD30. MTMC is jointly staffed by all the Services and functions as the DOD single manager for traffic management.
MTMC operates and manages common-user water terminals, administers freight movement within the United States, performs
transportation engineering, administers the movement of intermodal containers and manages all passenger traffic within the United
States. Effective Oct 2002, working capital MTMC charges are to cite station 389900 (DFAS-Denver). Any prior year purchase
orders/documents citing these charges that will carry-over into FY 2003, must be modified to use FSN 389900 after September 30,
2002.



SUBCHAPTER VII
OTHER DOD COMPONENTS AND ACTIVITIES BUSINESS AREAS LIMITATIONS/SUBHEADS
DoD limitation/subheads are published in DFAS Manual 7097-01. DFAS Manual 7097.01 is available on the Assistant Secretary
Army for Financial Management and Comptroller (ASAFM&C) Web Page at: WWW.ASAFM.ARMY.MIL, or the DFAS Web Page
at: DFAS4DOD.DFAS.MIL/CENTERS/DFASIN/LIBRARY.




 MESSAGE CHANGE 2010-13                                    D4-4930-35                                               MARCH 2010
MESSAGE CHANGE 2010-13   D4-4930-36   MARCH 2010

				
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