PGI 204.202-75: Numbering format for line items, subline items, and exhibit line items.

(a)(1) Line item numbering. Do not use the letters I or O.

(2) Do not use lowercase alpha characters

(3) Do not use special characters (e.g. $, &) or spaces

(4) Do not re-purpose a number that has been deleted, terminated, canceled, or otherwise removed from the contract.

(5) Numbers must be sequential but do not need to be consecutive.

(b) Subline item numbering. Number subline items by adding either two numeric characters or two alpha characters to the basic line item number.

(1) Information subline item numbers. Use numeric characters only for information subline items, running 01 through 99. Do not use spaces or special characters to separate the subline item number from the line item number that is its root. For example, if the line item number is 0001, the first three subline items would be 000101, 000102, and 000103. Do not use a designation more than once within a line item.

(2) Separately identified subline items. Use alpha characters only for separately identified subline items, running AA through ZZ. Do not use spaces or special characters to separate the subline item number from the line item number that is its root. For example, if the line item number is 0001, the first three subline items would be 0001AA, 0001AB, and 0001AC.

(i) Do not use the letters I or O as alpha characters.

(ii) Use all 24 available alpha characters in the second position before selecting a different alpha character for the first position. For example, AA, AB, AC, through AZ before beginning BA, BB, and BC.

(c) Within a given line item, the subline item numbers must be sequential but need not be consecutive.

(d) If exhibits are used, create a contract subline item citing the exhibit's identifier. See PGI 204.202-72.

(e) If a line item involves ancillary functions, like packaging and handling, transportation, payment of state or local taxes, or use of reusable containers, and these functions are normally performed by the contractor and the contractor is normally entitled to reimbursement for performing these functions, do not establish a separate subline item solely to account for these functions. However, do identify the functions in the contract schedule. If an offeror separately prices these functions, the contracting officer may establish separate subline items for the functions; however, the separate subline items must conform to the requirements of DFARS 204.202-4.

(f) The following examples illustrate subline items numbering—

(1) Subline items structured to identify destinations for identical items, identically priced (delivery schedule must be established for each subline item, not the line item).

(2) Subline items structured to identify destinations for identical items, not identically priced (delivery schedule must be established for each subline item, not the line item).

NOTE: Difference in prices for identical items is due to separate destinations for FOB destination delivery.

(3) Subline items structured to identify different sizes of an item that are not identically priced (delivery schedule must be established for each subline item, not the line item).

(4) Subline items structured to provide the capability for relating subordinate separately priced packaging costs to the overall line item. (Separate delivery schedules must be established for the subline item identifying the contractor's product and for the subline item identifying packaging. No schedule will be established for the line item.)

(5) Subline items structured to identify different accounting classifications for identical items (delivery schedule must be established for each subline item, not the line item).

AJ: 17X150518350315069100000192B000000000000000000

AK: 17X150518370317569100000192B000000000000000000

AL: 17X150519350314369100000192B000000000000000000

NOTE: Unit price may be shown at line item level and total amounts shown at subline item level.

(6) Informational subline items established to identify multiple accounting classification citations assigned to a single line item.

(7) Subline items structured to identify parts of an assembly (delivery schedule and price must be established for each identified part at the subline item level, not for the assembly at the line item level).

(8) Subline items structured to identify parts of a kit (delivery schedule and price must be established for each identified part at the subline item level, not for the kit at the line item level).

NOTE: In this example, the prices of subline items 0031AB through 0031BF are included in the Integrator Assembly.

(g) Numbering exhibits and attachments.

(1) Use alpha characters to identify exhibits. The alpha characters must be either single or double capital letters. Do not use the letters I or O.

(2) Once an identifier has been assigned to an exhibit, do not use it on another exhibit in the same contract.

(3) The identifier must always appear in the first or first and second positions of all applicable exhibit line item numbers.

(4) If the exhibit has more than one page, cite the procurement instrument identification number, exhibit identifier, and applicable line or subline item number on each page.

(5) Use numbers to identify attachments.