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VOLUME 11A, CHAPTER 8: “INTERNATIONAL ACQUISITION AND CROSS-
SERVICING AGREEMENTS”
SUMMARY OF MAJOR CHANGES
All changes are denoted by blue font.
Substantive revisions are denoted by an * symbol preceding the section, paragraph,
table, or figure that includes the revision.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated July 2010 is archived.
PARAGRAPH
EXPLANATION OF CHANGE/REVISION
PURPOSE
All
Updated References throughout the document.
Revision
All
Renumbered the chapter sections and paragraphs to comply
with administrative instructions.
Revision
1.0
Revised the chapter format and structure in accordance with
the Department of Defense Financial Management
Regulation Revision Standard Operating Procedures.
Revision
1.1
Restructured and revised language.
Revision
1.2
Cleared up language and added the Acquisition and Cross-
Servicing Agreements (ACSA) Global Automated Tracking
and Reporting System (AGATRS) as the DoD System of
Record.
Revision
1.3
Added the authoritative guidance paragraph and included
applicable references.
Addition
2.1
Cleaned up and added language to increase understanding
for the liquidation of credits and liabilities as it applies to
ACSA orders.
Revision
2.1.1
Added language and references to clear up the method for
liquidating reimbursement orders.
Revision
2.1.2
Added language and references to clear up the method for
liquidating exchange/replacement orders.
Revision
2.2.3
Added section for Separation of Duties
Addition
2.3.1
Added requirement for proper training for personnel entering
financial data into systems, along with the reference.
Addition
2.3.2
Added requirement for proper delegation for ACSA
personnel
Addition
2.3.2.1
Added time requirement to record obligations and reference.
Addition
2.3.2.2
Added requirement to record accounts payable information
for monetary buys, and reference.
Revision
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PARAGRAPH
EXPLANATION OF CHANGE/REVISION
PURPOSE
2.3.2.3
Added requirement to record accounts receivable
information for monetary sales, and reference.
Revision
2.3.2.4
Added requirement to record accounts payable information
for exchange/replacement orders, and reference.
Revision
2.3.2.5
Added requirement to record accounts receivable
information for exchange/replacement orders, and reference.
Revision
2.3.2.6
Added Aging of Accounts Payable and Accounts Receivable
information.
Addition
2.3.3
Added paragraph and subparagraphs for Department Level
Obligation Naming Standard.
Addition
Added “Standard Format” Requirement for the services.
Addition
2.3.3.2
Added “Standard Format Tracking” justification for the
services
Addition
Added Figure 1: Limitations Table
Addition
Added reference to the United Nations (U.N.) Charter.
Addition
2.8
Added paragraph and subparagraphs for Obligation
Ratification; and the process to investigate possible
infractions and resolution; references to the Federal
Acquisition Regulation (FAR), specific United States Code
(U.S.C.) and Financial Management Regulation (FMR)
Chapter.
Addition
5.1
Inserted new paragraph 5.1 identifying AGATRS as the
Department of Defense (DoD) system of record to manage
ACSA orders
Addition
5.2
Revised paragraph and subparagraph language to account for
acceptable forms used to document ACSA orders. Minimum
information is listed in subparagraphs, with a description for
each element.
Revision
5.4
Added “AGATRS will be used to fulfill this purpose.” To
emphasize the importance of using the system of record.
Revision
Added paragraph and references for Debt Collection Actions
Addition
9.1
Added paragraphs and subparagraphs for acronyms and
definitions commonly used in ACSA.
Addition
Added acronyms and what they are intended to mean.
Addition
9.2
Added definitions for terms commonly used in ACSA
orders.
Addition
Added Ratification form
Addition
Moved forms to end
Revision
Inserted applicable references throughout the Chapter
Revision
Revised hyperlinks throughout the Chapter
Revision
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Table of Contents
VOLUME 11A, CHAPTER 8: “INTERNATIONAL ACQUISITION AND
CROSS-SERVICING AGREEMENTS”........................................................................................ 1
*1.0 GENERAL .................................................................................................................. 5
*1.1 Overview .............................................................................................................. 5
*1.2 Purpose ................................................................................................................. 5
*1.3 Authoritative Guidance ........................................................................................ 5
2.0 GENERAL POLICY ................................................................................................... 6
*2.1 Liquidation of Credits and Liabilities .................................................................. 6
2.2 Prohibitions .......................................................................................................... 7
2.3 Obligation and Earned Reimbursement Limitations............................................ 7
* Figure 1: Limitations Table ............................................................................................... 10
2.4 Requests for Authorization to Use Limitations ................................................. 10
*2.5 Waiver During Contingency or Non-Combat Operations ................................. 10
2.6 Issuance of the Authorization ............................................................................ 10
2.7 Distribution of Authorization Received ............................................................. 11
*2.8 Ratification of Unauthorized ACSA Orders ...................................................... 11
3.0 ACCOUNTING FOR REIMBURSABLE LOGISTIC SUPPORT, SUPPLIES, AND
SERVICES ................................................................................................................................ 12
3.1 Military Department (Appropriation Holder) Procedures ................................. 12
3.2 Unified Command (Allocation Holder) Accounting Procedures ....................... 12
3.3 Installation Command/Operating Unit (Allotment Holder) Procedures ............ 12
4.0 REPORTS ON ACSA ORDERS .............................................................................. 13
4.1 Applicability and Scope ..................................................................................... 13
4.2 Report Format .................................................................................................... 13
4.3 Frequency and Distribution................................................................................ 13
5.0 OTHER REQUIREMENTS ...................................................................................... 13
*5.1 Acquisition & Cross-Servicing Agreement Global Automated Tracking and
Reporting System (AGATRS) .............................................................................................. 13
*5.2 Documentation Forms ........................................................................................ 14
5.3 Accounting for Funds and Reimbursements ...................................................... 15
*5.4 Exchange Orders and History Files ................................................................... 16
6.0 PRICING REIMBURSABLE ORDERS .................................................................. 16
6.1 Reciprocal Pricing Principles ............................................................................. 16
6.2 Nonreciprocal Pricing Principles ....................................................................... 17
7.0 DISPOSITION OF PROCEEDS ............................................................................... 17
*8.0 DEBT COLLECTION ACTIONS ............................................................................ 17
*9.0 DEFINITIONS AND ACRONYMS ......................................................................... 17
*9.1 Acronyms ........................................................................................................... 17
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Table of Contents (Continued)
*9.2 Definitions.......................................................................................................... 18
*APPENDIX A: RATIFICATION OF UNAUTHORIZED COMMITMENTS .................. A-1
Figure A-1. Ratification Form ........................................................................................... A-1
*APPENDIX B: QUARTERLY REPORT FORMATS ....................................................... B-1
Figure B-1. Request for Authorization ............................................................................... B-5
Figure B-2. Liabilities Report – NATO .............................................................................. B-6
Figure B-3. Liabilities Report, Non-NATO ........................................................................ B-7
Figure B-4. Credit Reports, NATO ..................................................................................... B-8
Figure B-5. Credits Report, Non-NATO ............................................................................ B-9
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CHAPTER 8
INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS
*1.0 GENERAL
*1.1 Overview
The Department of Defense (DoD) strengthens key international partnerships through the
acquisition and transfer of logistic support, supplies, and services (LSSS) between DoD and certain
countries and regional organizations. These acquisitions and transfers are accomplished through
Acquisition and Cross-Servicing Agreements (ACSA), on a reimbursement basis, or by
replacement-in-kind (RIK), or by exchange of supplies or services of an equal value
(equal-value-exchange (EVE)). The use of these agreements strengthens alliances and provides
beneficial support for U.S. service members and respective members of foreign militaries when
U.S. supplies are not readily available.
*1.2 Purpose
This chapter provides guidance and instructions for pricing and disposition of proceeds for
reimbursable ACSA orders. For management of ACSA orders, this chapter acknowledges the
ACSA Global Automated Tracking and Reporting System (AGATRS) as the DoD System of
Record in accordance with Paragraph 5.k. of Enclosure A,
Chairman of the Joint Chiefs of Staff Instruction (CJCSI) 2120.01.
*1.3 Authoritative Guidance
The financial management policy and related requirements addressed in this chapter are in
accordance with the applicable provisions of the following sources, and apply to all ACSA and
Acquisition only Agreements (AOA), allowing the U.S. DoD to acquire LSSS from, and in some
cases provide LSSS to authorized parties.
1.3.1. CJCSI 2120.01D, “Acquisition and Cross-Servicing Agreements.”
1.3.2. Department of Defense Directive (DoDD) 2010.09, “Acquisition and
Cross-Servicing Agreements,” April 28, 2003.
1.3.3. DoD 7000.14R, Volume 14, Chapter 3. “Antideficiency Act Violation Process.”
1.3.4. Department of Defense Instruction (DoDI) 1300.26, “Operation of the DoD
Financial Management Certification Program”.
1.3.5. DoDI 5530.03, “International Agreements.”
1.3.6. Federal Acquisitions Regulation (FAR), Part 1, Subpart 1.6, Section, 1.602-3,
“Ratification of unauthorized commitments.”
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1.3.7. Joint Staff ACSA Website, Joint Staff Repository for ACSA agreements,
implementing arrangements and relevant program management documents.
1.3.8. Office of Management and Budget (OMB) Circular A-130, “Managing Information
as a Strategic Resource,” July 28, 2016, Section 5 - Policy, subsection g – “Electronic Signatures.”
1.3.9. Title 10, United States Code, Chapter 138, Subchapter I (10 U.S.C. §§ 2341 - 2350),
“Acquisition and Cross-Servicing Agreements.”
1.3.10. 15 U.S.C., Chapter 96, “Electronic Records and Signatures in Commerce.”
1.3.11. 31 U.S.C. § 1502, “Balances Available.”
1.3.12. 31 U.S.C. § 1341, “Limitations on expending and obligating amounts.”
2.0 GENERAL POLICY
*2.1 Liquidation of Credits and Liabilities
Monetary reimbursement occurs via a monetary instrument in the currency of the supplying
nation, as payment for LSSS. The recipient is responsible for the total cost of the order, to include
additional fees imposed by financial institutions for payment processing. Exchange/Replacement
reimbursements, use RIK or EVE transfers as the means of repayment where equal value is the
actual, estimated, or negotiated price at the time of order approval. Signatures of the recipient and
the supplier for the terms of the agreement are required and constitute approval.
* 2.1.1. Reimbursement Order Liquidation Method. The reimbursement due date is 30
days from the date of invoice, demand letter, or notice of payment due; unless a specific due date
is established by statute, contract provision, or notice of indebtedness Volume 16, Chapter 6,
Paragraph 3.1. The bill is then distributed by the Component or by the Accounts Receivable Office
(ARO) Volume 4, Chapter 3, Paragraph 3.4. Bills must be accompanied by the completed Form
(usually, Form 1-3a generated in AGATRS), or document containing all minimum essential data
elements, used to document the issue and receipt of supplies and services. Payment due date must
not be more than 30 days from the date of the invoice, Chapter 1, Paragraph 2.3, unless terms of
the ACSA agreement or Implementing Arrangement specify a different payment timeline. A
payment extension of 30 to 120 days from the due date is permissible, if initiated by the recipient
and based upon their processing capabilities, with mutual written agreement of all parties.
* 2.1.2. Exchange/Replacement Order Liquidation Method. Exchange/Replacement orders
must be recorded and accrued in compliance with Generally Accepted Accounting Principles.
Recorded Accounts Payables and Accounts Receivables related to the exchange of goods and
services must be settled through the issue or receipt, as applicable, of the thing of equal value or
replacement item, within 12 months of the original (initial) order date of delivery, or within 90
days of an agreed upon settlement conference documented via the authorizing signatory certifying
authority to the ACSA agreement. If not settled within this period, the exchange/replacement order
must convert to a monetary reimbursable order and then be settled according to Volume 16,
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Chapter 6. The resulting accounts receivable or accounts payable must be liquidated,
expeditiously, if possible. Upon conversion to a direct bill, any delinquency greater than 90 days
will result in the termination of DoD support to the ACSA supported entity until delinquent orders
are liquidated.
2.2 Prohibitions
2.2.1. Inventories of Supplies. Inventories of supplies for elements of the United States
Forces must not be increased in anticipation of a request for support under the authority of,
10 U.S.C. Chapter 138, Subchapter I and DoD Directive 2010.09.
2.2.2. Prohibitions on Transfers. DoD Components, must not agree to or carry out: (1)
transfers in exchange for property whose acquisition by DoD is prohibited by law; (2) transfers of
source, byproduct, or special nuclear materials subject to the Atomic Energy Act of 1954
42 U.S.C. § 2011; or (3) transfers of chemical munitions.
* 2.2.3. Mandated Separation of Duties. Safeguards to ensure proper separation of Duties.
Commands will ensure that proper safeguards are in place to include ensuring that a single
individual performs only one of the following functions.
2.2.3.1. Initiation of the ACSA Order requirement;
2.2.3.2. Signing to Authorize the ACSA Order as the Logistics Officer;
2.2.3.3. Receipt, inspection, and acceptance of the ACSA supplies or services that
are transferred with the Order; and
2.2.3.4. Signing the ACSA Order as the Finance Officer confirming disbursement
of payment or acceptance of the re-imbursement payment.
2.3 Obligation and Earned Reimbursement Limitations
Apply the obligations and earned reimbursement limitations discussed below without
regard to offsetting balances; that is, only the original gross values of sales and purchases are to
be considered for purposes of the limitations. These limitations do not apply during periods of
active hostilities involving the armed forces and are allocated by the Joint Staff.
* 2.3.1. Financial Obligation Recording. Duly appointed and trained financial personnel
must record entries in the appropriate financial systems in accordance with DoDI 1300.26.
* 2.3.2. Authorized Personnel. Financial Personnel must have on a file a Department of
Defense Form 577 (DD Form 577), appointing them to the role as the financial certifying official.
Persons authorized as ACSA Signature Officials must have on file an official delegation memo
from higher authority.
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* 2.3.2.1. Recording Obligations. Within 10 days of an order authorization the
corresponding obligation or reimbursable credit must be recorded in the appropriate financial
system as prescribed in Volume 3, Chapter 8, Paragraph 3.3.
* 2.3.2.2. Recording Accounts Payable (ACSA Monetary Buys). Obligations (and
any adjustments) must be established and recorded in the appropriate financial system for the
amounts of orders placed and contracts awarded that will require payment as prescribed in
Volume 10, Chapter 1, Paragraph 3.1 for the current or some future accounting period.
* 2.3.2.3. Recording Accounts Receivable (ACSA Monetary Sales). Amounts due
to the DoD will be recorded as sales for the amounts of the orders that will establish a claim to
cash or other asset as prescribed in Volume 4, Chapter 1, Section 4.0.
* 2.3.2.4. Recording Accounts Payable (RIK/EVE Buys). Recognize the liability
when the DoD and the Partner nation complete the ACSA order. Record amounts in the
appropriate financial system for the amount or negotiated amount of orders placed that may require
payment as prescribed in Volume 4, Chapter 8, Paragraph 3.1 for the current or future accounting
period.
* 2.3.2.5. Recording Accounts Receivable (RIK/EVE Sales). Amounts due to the
DoD will be recorded in the appropriate receivables account in the financial system for the amount
of orders regardless of the method of reimbursement, as prescribed in
Volume 4, Chapter 4, Paragraph 5.4.
* 2.3.2.6. Aging of Accounts Payable and Accounts Receivable: Accounts Payable
and Accounts Receivable will begin aging upon the acceptance and/or certification by both parties
at the on-going reconciliation of support conferences. Until orders and settlement terms have been
agreed to and certified, by both parties, Accounts Payables and Accounts Receivables will remain
in a current non-delinquent 0-30 day category for financial reporting and management-monitored
metrics.
* 2.3.3. Department Level Obligation Naming Standard
* 2.3.3.1. Standard Format. Within the respective Financial Systems, Services,
Components and Agencies using the ACSA Acquire/Transfer process must establish, at the highest
level, an ACSA identifier, more specifically a unique document type/entry code. This must be
accompanied by a required field to document the AGATRS generated ACSA requisition number.
In the absence of a unique document type/entry code, or in the interim during establishment,
organizations will identify a free-text field for entry of a standard Department-wide format of the
word “ACSA_” followed by the AGATRS generated ACSA Order Requisition Number. Example
ACSA_JO-12345-001.
Example → ACSA (word)__AGATRS ACSA Order Requisition #
* 2.3.3.2. Standard Format Tracking. Services/Components/Agencies must
communicate their accounting procedures, document type/entry code, in addition to their
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respective field choice back to OUSD(A&S) and OUSD(C), and distribute to all subordinates for
inclusion in all financial operating procedures regarding ACSA.
2.3.4. Obligation Limitations
2.3.4.1. Acquisitions from NATO Countries, NATO Subsidiary Bodies, the United
Nations (UN) Organization or Any Regional International Organization. The total amount that
may be obligated by DoD for reimbursable orders (purchases) with NATO countries, NATO
subsidiary bodies, the UN Organization, or any regional international organization must not exceed
$200 million during any fiscal year. Of the $200 million limitation, no more than
$50 million in obligations may be incurred for the acquisition of supplies other than petroleum,
oil, and lubricants (POL).
2.3.4.2. Acquisitions from non-NATO Member Countries. The total amount that
may be obligated by the DoD for reimbursable orders (purchases) with a non-NATO member
country (with which the United States has an acquisition or cross-servicing agreement) must not
exceed $60 million during any fiscal year. Of the $60 million limitation, no more than $20 million
in obligations may be incurred for the acquisition of supplies (materiel) other than POL.
2.3.5. Earned Reimbursement Limitation
2.3.5.1. Transfers to NATO countries, NATO subsidiary bodies, the United
Nations Organization or Any Regional International Organization. The total amount of earned
reimbursable credits (sales) to NATO countries, NATO subsidiary bodies, the UN Organization,
or any regional international organization of which the United States is a member that DoD can
accrue must not exceed $150 million during any fiscal year.
2.3.5.2. Transfers to Non-NATO Member Countries. The total amount of earned
reimbursable credits (sales) to a non-NATO member country (with which the United States has an
acquisition or cross-servicing agreement) that DoD can accrue must not exceed $75 million during
any fiscal year.
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* Figure 1: Limitations Table
2.4 Requests for Authorization to Use Limitations
Obligation/Earned Reimbursement Limitations are allocated by the Joint Staff. Each
organization entering into reimbursable purchases or sales under ACSA, must request
authorization. Requests must be accompanied by a justification, including a prioritization of
requirements. The requests must be submitted to the cognizant CCMD through the requesting
organization’s appropriate Component command. The authorizations do not increase the amount
of obligational or apportioned anticipated reimbursable authority, but rather allow use of existing
budget authority to enter into purchases or sales under the authority of 10 U.S.C. § 2347. Requests
must identify the categories of support as identified in figure B-1 in Appendix B.
*2.5 Waiver During Contingency or Non-Combat Operations
When United States Forces are involved in a contingency operation or non-combat
operation (including an operation in support of the provision of humanitarian or foreign disaster
assistance or in support of peacekeeping operations under Chapters VI or VII of the Charter of the
UN), the restrictions in paragraphs 2.3 and 2.4 are waived for the purposes and duration of that
operation.
2.6 Issuance of the Authorization
The cognizant CCMD must review and approve requests for authorization. If the total
amount requested by all Component commands exceeds established limitations, the cognizant
CCMD must review the justifications and make appropriate reductions to requested amounts as
needed. Each cognizant CCMD must advise the Military Departments of authorizations
distributed.
Category 1
Category 2
PER FISCAL
YEAR
Category
Normal
Operations
Limit on
Acquistion of
Supplies
Active
Hostilities
Contingency
Operations
Non-Combat
Operations
Sale, Purchase,
or Exchange of
petroleum,
oils, or
lubricants
1
$200,000,000 $50,000,000 Waived Waived Waived Waived
2
$60,000,000 $20,000,000 Waived Waived Waived Waived
1
$150,000,000 $0 Waived Waived Waived Waived
2
$75,000,000 $0 Waived Waived Waived Waived
ALLOWED
REIMBURSABLE
CREDITS
ALLOWED
REIMBURSABLE
LIABILITY
Member countries of the North Atlantic Treaty Organization (NATO), subsidiary bodies of NATO, or
from the United Nations Organization or any regional international organization of which the United
States is a member.
A country which is NOT
a member of NATO, but with which the United States has one or more
acquisition or cross-servicing agreements.
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2.7 Distribution of Authorization Received
Upon receipt of an authorization from a CCMD, Component commands must authorize
their activities to enter into reimbursable orders under 10 U.S.C. § 2342. No activity or unit may
enter into such orders without proper authorization. Recipients of an authorization must establish
procedures to ensure that authorized dollar amounts are not exceeded.
*2.8 Ratification of Unauthorized ACSA Orders
2.8.1. Ratification is the confirmation or adoption of an unauthorized act after the fact.
Ratification, as used in this subsection, means the act of approving an unauthorized commitment
by an official who has the authority to do so. An unauthorized commitment, as used in this
subsection, can be procedural or funding related, or a mix of both. Procedural errors occur when
the person who approved the ACSA order was not in possession of the required authority to
approve the ACSA order. Funding errors occur when the funds required to cover the ACSA order
are insufficient.
2.8.2. FAR Part 1.602-3 provides a useful guide on how to carry out ratification properly
and avoid an ADA violation under 31 U.S.C. § 1341 and Volume 14, Chapter 3. The official with
authority to ratify an ACSA order must work with the official’s corresponding legal office and
Financial Manager(s) (to include those at Higher Headquarters) to determine if ratification is
available and the best course of action. If ratification is deemed appropriate, the official authorized
to ratify the ACSA order must use the process laid out by their component to answer the questions
identified in this subparagraph and conduct an investigation to capture necessary documentation
for adjudication/approval. Figure A-1, (APPENDIX A) the ACSA Ratification form, must be used
to document and capture the questions.
2.8.2.1. Determine Why - The obligating party must document the reasons why the
ACSA order was signed and why such an obligation is inappropriate.
2.8.2.2. Determine U.S. Benefit - Document the benefit(s) to the U.S. Government
provided by ratification of the unauthorized commitments. Include the bona fide U.S. Government
requirement necessitating ratification.
2.8.2.3. Remedial Corrective Actions - Describe all remedial corrective actions,
disciplinary actions, or both that were taken; describe all action(s) taken to preclude recurrence.
2.8.2.4. Determine Measures for non-recurrence – Identify the measures
undertaken to ensure that the obligating party and the foreign partner will not enter into such orders
in the future.
2.8.2.5. Determine Funding Availability - Determine that (1) proper funding was
available at the time the obligation was incurred and (2) proper funding remains available at the
time of ratification.
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2.8.2.6. Adjudication Approval Determination – Investigate and conduct
resolution at the lowest level possible. If unable to resolve, elevate and work in conjunction with
the Commander, Director, and Comptroller/Budget Officer in preparation for General Officer or
SES assessment and requirement for Legal review. If unable to resolve, elevate to higher
headquarters. For orders greater than $1 million, forward findings through command channels to
Joint Staff (J4 and Comptroller) for adjudication and approval. If disapproved, reverse the ACSA
order under the unauthorized transfer and return the LSSS to the original owning party or begin
ADA violation investigation and reporting. (See Volume 14, Chapter 3, Section 2.0 for more
information.)
3.0 ACCOUNTING FOR REIMBURSABLE LOGISTIC SUPPORT, SUPPLIES, AND
SERVICES
3.1 Military Department (Appropriation Holder) Procedures
The Assistant Secretary (Financial Management and Comptroller) of a Military Service
will record specifically apportioned reimbursable program authority at the appropriation level as
specified in the apportionment document received from the OMB. Specifically, apportioned
reimbursements are amounts earned and collected for property sold or services furnished under
10 U.S.C. § 2346. Within the Department, a reimbursement program must be authorized for the
account by the Under Secretary of Defense (Comptroller), Program and Financial Control
Directorate (P&FC) through the budget preparation process and included in the budget submission
materials to Congress. Procedures for recording the authorization and tracking its use are
contained in Volume 3, Chapters 13, 14 and 15. The allocation document forwarded to a CCMD
will clearly differentiate between direct program authority and specifically apportioned
reimbursable authority included in the funding document.
3.2 Unified Command (Allocation Holder) Accounting Procedures
Unified commands will ensure that controls are in place to track amounts of specifically
apportioned reimbursable authority included in the funding documents (allotments) issued to
installation commands and operating units.
3.3 Installation Command/Operating Unit (Allotment Holder) Procedures
Installation commands and operating units will record the receipt of an allotment
containing specifically apportioned reimbursable authority, for which reimbursable orders must be
placed, before the authority may be used. Procedures for recording the authorization and tracking
its use are contained in Volume 3, Chapter 15. An allotment of anticipated reimbursable authority
does not provide obligational authority. An allotment of anticipated reimbursable program
authority provides the authority to accept reimbursable orders. The accepted reimbursable order
provides the obligational authority. In the case of country-to-country agreements, reimbursable
orders are those documents or forms specified in the agreement or amendments thereto.
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4.0 REPORTS ON ACSA ORDERS
This section prescribes the requirement for the quarterly report required by DoDD 2010.09.
This report is designed to advise the CJCS on reimbursable orders related to the purchase or sale
of mutual logistics support, supplies, and services with a foreign entity.
4.1 Applicability and Scope
The reporting requirements apply to the Office of the Secretary of Defense; Military
Departments; the CJCS; the CCMDs; and the Defense Agencies. Amounts reported as
reimbursable orders must be supported by country-to-country or multinational agreements for
mutual logistics support between the United States and the Governments of other NATO countries,
NATO subsidiary bodies, UN Organization, any regional international organization of which the
U.S. is a member, and other eligible foreign countries.
4.2 Report Format
The quarterly report must be prepared in the formats contained in figures B-2, B-3, B-4,
and B-5, (See APPENDIX B). The CJCS may modify the report formats as the Chairman deems
appropriate, as long as the revised formats meet the minimum information requirements.
4.3 Frequency and Distribution
The quarterly report must be submitted as follows:
4.3.1. No later than 15 days after the end of the preceding fiscal quarter, the commanders
of the CCMDs must submit to the CJCS, a detailed report, by fiscal year, for each
country-to-country or multinational order entered into under the authority of 10 U.S.C. Chapter
138, Subchapter I, that was in effect during the prior quarter, itemized by reimbursable order.
4.3.2. The Military Departments and Defense Agencies must assist, as necessary, the
CCMDs in preparing the quarterly report.
5.0 OTHER REQUIREMENTS
*5.1 Acquisition & Cross-Servicing Agreement Global Automated Tracking and Reporting
System (AGATRS)
AGATRS is the DoD system of record for the Joint Staff, CCMDs, and Services to manage
ACSA orders. AGATRS is an unclassified, Web-based system that provides a worldwide
automated means of building, tracking, and managing orders throughout their life cycle. AGATRS
will be used to fully document all transfers of LSSS under ACSA authorities to meet the filing,
tracking, and reporting requirements established in paragraphs 5.3 and 5.4. Refer to current
versions of the CJCSI 2120.01 and DoDD 2010.09 for additional information and instruction
regarding AGATRS use and responsibilities.
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*5.2 Documentation Forms
Forms used to document the issue or receipt of supplies and services under the authority of
10 U.S.C. § 2342, are subject to a bilateral or multinational agreement. The DoD standard form
for ACSA order/receipt/invoice is the Form 1-3a producible via AGATRS. For orders with
NATO, the form found in the E-Library on the NATO Website,
NATO Standardization Agreement 2034, “NATO Standard Procedures for Mutual Logistics
Assistance” is often used. Any form used must include the following minimum information
requirements.
5.2.1. Agreement and/or Implementing Arrangement: The ACSA identification number
and, if applicable, IA identification number under which the Order is placed.
5.2.2. Date of Order Authorization (Day, Month, Year): Show the date
(DD-MMM-YYYY) on which the order was signed by the authorized acceptance official.
5.2.3. Order or Requisition Number: Show the AGATRS system-assigned number
unique to the specific order. This number is system-assigned based on ordering
country/organization, Julian date, and document requisition number. For example,
“AS-210131-003” would indicate the third order executed for Australian forces 31 January 2021.
5.2.4. Date and Place of Delivery: Delivery place and date of LSSS, or in the case of an
Exchange Order, an agreed return date and place of replacement transfer. The date and place
delivery of LSSS is required by the recipient. In the case of an Exchange Transaction, include an
agreed date and place for delivery of the replacement LSSS.
5.2.5. Quantity and Description of Material/Services Requested: Quantity and
description of LSSS requested, to include National Stock Number (NSN) of Materiel when
applicable. In the event of an Exchange Order, list the replacement line items.
5.2.6. Unit of Issue: Unit of Issue, (also known as, Unit of Measurement) refers to the
quantity of an item such as each, dozen, gallon, pound, ream, yard, etc.
5.2.7. Quantity Furnished: Number of units issued or received, as applicable.
5.2.8. Unit price: Monetary value of logistic supply or service, based on unit of issue, in
the currency of the billing country.
5.2.9. Total Value of Furnished Line Item: Quantity furnished multiplied by unit price.
5.2.10. Total Order Amount: Monetary value of all furnished line items expressed in the
currency of the billing country
5.2.11. Currency of the Billing Country: Billing country is determined by which party
provided LSSS.
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5.2.12. Method of Reimbursement: Indicate whether the order is reimbursable by
monetary instrument (cash, check or Electronic Funds Transfer (EFT)), RIK, or EVE.
5.2.13. Limitation of Government Liability: Show the maximum liability of the
ordering/receiving organization.
5.2.14. Fund Citation or Certification of Availability of Funds: Show the funding source
when advance payments are to be provided, or, if funding is not to be paid in advance, include a
certification that funds are available. This should always occur prior to the U.S. receiving goods
or services.
5.2.15. Authorized Ordering Official: Obtain and show name (typed or printed),
signature (wet scanned, digital or graphic), and title of authorized ordering/requisitioning
representative. Additional information on electronic processes and digital signatures is available
in OMB Circular A-130, Appendix II.
5.2.16. Authorized Acceptance Official: Obtain and show name (typed or printed),
signature (wet scanned, digital or graphic), and title of authorized acceptance representative per
OMB Circular A-130, Appendix II.
5.2.17. Receiving Representative: Obtain and show name (typed or printed), title,
organization, and signature (with date of signature) of individual acknowledging receipt and
acceptance of LSSS per OMB Circular A-130, Appendix II.
5.2.18. Supplying Representative: Obtain and show name (typed or printed), title,
organization, and signature (with date of signature) of individual acknowledging receipt, and
acceptance of LSSS per OMB Circular A-130, Appendix II.
5.2.19. Designated Office Responsible for Payment: Name and mailing address of the
office responsible to receive bill and submit monetary reimbursement for LSSS received. (Note:
Not mandatory for exchange orders unless, failing proper replacement or return of LSSS, monetary
remuneration is required.)
5.2.20. Designated Billing Office: Name and email or mailing address of the office
responsible for preparing and delivering bills for LSSS provided. For U.S. acquisitions, must
include the office responsible for making payment. This is not required for exchange orders unless
Monetary reconciliation is required.
5.2.21. Additional Special Requirements, if any: Examples include such special
notations as transportation or special packaging. Show any additional needs of the receiving
organization, if applicable.
5.3 Accounting for Funds and Reimbursements
Any organization receiving an authorization to incur obligations or receive reimbursements
pursuant to authority in 10 U.S.C. § 2344 for an activity or unit for which it provides accounting
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and finance support, must capture or obtain data on the use of this authority and must provide for
the appropriate targets or limitations within the affected allotments. Similarly, receipt of the
earned reimbursement authority requires the establishment of a customer order subsystem to
capture data on the use of such authority. Source documents pertaining to the authorized dollar
amount and its use, such as obligations (DoD undelivered orders for materiel or services and
accrued expenditures based on receipt of the materiel or services ordered), disbursements
(liquidation of unpaid accrued expenditures), accounts payable (the unpaid portion of accrued
expenditures), accounts receivable (earned reimbursements), and collections (receipt of payment
to liquidate accounts receivable) must be recorded promptly in the financial records. Accounting
for reimbursable orders under these authorizations must be maintained within the appropriate
accounting records to assure crediting of remittances in accordance with paragraphs 2.3, 5.1, and
sections 6.0 and 7.0.
*5.4 Exchange Orders and History Files
Control over exchange orders must be established and maintained through use of an
exchange order history file. Input to the history file must be made by submission of each individual
order form which must include the minimum information prescribed in paragraph 6.2. AGATRS
will be used to fulfill this purpose, ensuring compliance with DoDD 2010.09.
6.0 PRICING REIMBURSABLE ORDERS
10 U.S.C. Chapter 138, Subchapter I, authorizes two methods for pricing reimbursable
orders. The method used is dependent upon the ability of the SECDEF to negotiate for the adoption
of specific pricing principles for reciprocal application Pricing procedures under each of the
alternatives are set forth in paragraphs 6.1 and 6.2. Additional pricing information is found in
Chapter 1 and Volume 15, Chapter 7, Paragraph 3.1.
6.1 Reciprocal Pricing Principles
When a reciprocal pricing agreement is negotiated between the U.S. and another authorized
party, pricing by the supplying country must be in accordance with the following:
6.1.1. For new procurements, the price charged to a recipient country by the supplying
country must be no less favorable than that charged the armed forces of the supplying country by
its contractors. The price charged must allow for differentials due to delivery schedules, points of
delivery, and other similar considerations.
6.1.2. For supplies from inventories of the supplying country, or for logistics support and
government services, the supplying country must charge the recipient country the same prices as
it charges its own armed forces for identical supplies or services. When the DoD is the supplier,
the price charged must be identical to rates charged by the DoD Components for cross-service
logistics support or services. Guidance on pricing such support or services is in Chapter 1. The
DoD price to be charged is the price for type of sale "To Another DoD Component" as indicated
in Chapter 1 and Chapter 4. Where a price for a particular product or service is not otherwise
specified, agreement on a price should be reached prior to execution. Failing that, a “not to exceed
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amount,” establishing the upper limits of the financial liability of the receiving party, must be
established.
6.2 Nonreciprocal Pricing Principles
To the extent that a DoD Component cannot achieve mutual acceptance by another country
of reciprocal pricing principles, or in the case of a NATO subsidiary body, the following
procedures must apply:
6.2.1. U.S. commanders delegated authority to negotiate, approve, or execute orders
pursuant to DoD Directive 2010.09 must determine that the price for acquiring supplies or services
is fair and reasonable. This determination must be supported by a price analysis based on prior
experience and supporting data, and consideration of all applicable circumstances. If this
determination cannot be made, no purchases or sales must take place.
6.2.2. Any transfer of supplies or services by United States Forces must be subject to the
pricing provisions of 10 U.S.C. § 2344.
7.0 DISPOSITION OF PROCEEDS
Any payment for materiel or services provided by United States forces and initially
recorded as a sale order, must be credited to the appropriation or fund used in incurring the
obligation. Payment for an order initially recorded as an exchange of materiel or services, but
converted into a sale due to non-receipt of replacement materiel or services, must be credited to
the appropriation or fund currently available for the same purposes for which the expenditures for
materiel or services exchanged were made.
*8.0 DEBT COLLECTION ACTIONS
The DoD policy is to conduct timely and aggressive debt collection action, with follow-up
efforts as necessary, to ensure debt owed to the DoD by a foreign entity is collected and held to an
absolute minimum. All collection activity must be in compliance with the provisions of the
applicable agreement between the DoD and the foreign entity, CJCSI 2120.01, and Volume 16,
Chapter 6, which also contains elevations procedures for foreign indebtedness.
*9.0 DEFINITIONS AND ACRONYMS
*9.1 Acronyms
Provided to clarify acronym use, used in the context of ACSA.
ACSA - Acquisition and Cross-Servicing Agreement
ADA – Antideficiency Act
AGATRS - Acquisition and Cross-Servicing Agreement Global Automated Tracking and
Reporting System
AOA – Acquisition only Agreement
ARO – Accounts Receivable Office
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CCMD – Combatant Command
CJCS - Chairman of the Joint Chiefs of Staff
CJCSI - Chairman of the Joint Chiefs of Staff Instruction
DFAS – Defense Finance and Accounting Service
DoD - Department of Defense
DoDD - Department of Defense Directive
DoDI – Department of Defense Instruction
EFT – Electronic Funds Transfer
EVE - Equal-Value-Exchange
FM – Financial Management
FMR – Financial Management Regulation
IA – Implementing Arrangement
LSSS - Logistic support, supplies and services
MILDEP – Military Department
NATO - North Atlantic Treaty Organization
NSN – National Stock Number
OMB – Office of Management and Budget
RIK – Replacement-In-Kind
SECDEF - Secretary of Defense
U.N. – United Nations
U.S. - United States
U.S.C. – United States Code
*9.2 Definitions
Section provided to define terms used in the context of ACSA.
9.2.1. Accounts payable – Amounts owed to other entities for goods and services received
(actual or constructive receipt), progress in contract performance, and rents due.
9.2.2. Accounts receivable – Amounts owed to the DoD for goods and services provided
(actual or constructive), progress in contract performance, and rents from other entities.
9.2.3. Active Hostilities - The employment of offensive action and counterattacks to deny
a contested area or position to the enemy in an environment resulting from an attack or other use
of force against the United States, United States forces, or other designated persons or property to
preclude or impede the mission and/or duties of United States forces, including the recovery of
United States personnel or vital United States Government property, in which the host government
forces do not have control of the territory and population in the intended operational area.
9.2.4. Acquisition – The act of obtaining ownership or benefiting from logistical support,
supplies and/or services.
9.2.5. ACSA Global Automated Tracking and Reporting System (AGATRS) - The DoD
system of record for the Office of the Secretary of Defense, Joint Staff, CCMDs, and Services to
build, track, and manage ACSA orders for logistic support, supplies, and services. This system
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also serves as the worldwide library for ACSAs and their associated Implementing Arrangements
(IAs).
9.2.6. ACSA authorities - For the purposes of this instruction, the legal authorities
conferred under 10 U.S.C. Chapter 138, Subchapter I (all Sections).
9.2.7. ACSA – Acquisition Cross-Servicing Agreement – See definition for Cross-
servicing agreement.
9.2.8. ACSA Order – a legal instrument entered into under the authority of
10 U.S.C. § 2342.
9.2.9. Activities – An organizational unit of a Military component which performs a
specific function.
9.2.10. Agreement - A negotiated and typically legally binding arrangement between
parties as to a course of action in return for money or the reciprocal provisions of logistic support,
supplies, and services by such government or organization to elements of the armed forces.
9.2.11. Allotment – Subdivisions of apportionments that are made by the heads of
agencies, or their designee, to incur obligations within a prescribed amount. Subdivision and
distribution of an allotment (e.g., sub-allotments and allocations to operating agencies or
installation-level accounting activities) must contain at least the same legal and other limitations
applicable to the original allotment. Such subdivisions and distributions may establish additional
legal and other limitations applicable to execution of budgetary resources.
9.2.12. Acquisition only Agreement – A legal instrument entered into under the authority
of 10 U.S.C. 2341.
9.2.13. Authorization – Approval or permission.
9.2.14. Bill – Notice of payment due, normally sent to the recipient of the LSSS as a
reminder of the recipient’s debt. Need not be accompanied by the 1-3a.
9.2.15. Bona Fide Need - Orders citing an annual or multiyear appropriation must serve
a current need arising, or existing, in the fiscal year (or years) for which the appropriation is
available for obligation.
9.2.16. CCMD - A unified or specified command with a broad continuing mission under
a single commander established and so designated by the President, through the Secretary of
Defense and with the advice and assistance of the CJCS. CCMDs typically have geographic or
functional responsibilities.
9.2.17. Collections - Amounts received during the fiscal year. Collections are classified
into two major categories: offsetting receipts (amounts deposited to receipt accounts) and
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offsetting collections. Offsetting collections are receipts or credits credited to an appropriation or
fund account.
9.2.18. Component - One of the subordinate organizations that constitute a joint force.
9.2.19. Contingency Operation - A situation requiring a sequence of tactical actions with
a common purpose or unifying theme, or the carrying out of a strategic, operational, tactical,
service, training, or administrative military mission in response to natural disasters, terrorists,
subversives, or as otherwise directed by appropriate authority to protect United States interests.
9.2.20. Cross-Servicing Agreement – An international agreement, authorized by law,
which allows for reciprocal provision of logistic support, supplies, and services on a
reimbursement basis, specifically allowed by 10 U.S.C. §§ 2341 and 2342.
9.2.21. Disbursement – Amounts paid by Federal Agencies, by cash or cash equivalent,
during the fiscal year to liquidate government obligations. “Disbursement” is often used
interchangeably with the term “outlay.” In budgetary usage, gross disbursements represent the
amount of checks issued and cash or other payments made, less refunds received. Net
disbursements represent gross disbursements less income collected and credited to the
appropriation or fund account, such as amounts received for goods and services provided. For
purposes of matching a disbursement to its proper obligation, the term disbursement refers to the
amount charged to a separate line of accounting.
9.2.22. DoD Component – The Office of the Secretary of Defense; the Military
Departments; the organization of the Joint Chiefs of Staff; the CCMDs; the DoD Inspector
General; the DoD field activities; and the Defense Agencies.
9.2.23. Electronic Funds Transfer (EFT) - The act of debiting or crediting accounts in
financial institutions by wire rather than source documents, such as paper checks. Processing
typically occurs through the Federal Reserve Bank clearing houses.
9.2.24. Exchange – Replacement of a reciprocal nature of logistic support, supplies or
services with similar logistic support, supplies or services of equal value through either a RIK or
an EVE transfer.
9.2.25. Implementing Arrangement - A supplementary arrangement that prescribes
details, terms, and conditions to implement cross-servicing agreements effectively.
9.2.26. Invoice – A demand for payment with an accompanying 1-3a describing the
transfer of the LSSS.
9.2.27. Non-Combat Operations - A military mission carried out as a result of a
calamitous situation or catastrophic event that occurs naturally or through human activities, which
threatens or inflicts human suffering on a scale that may warrant emergency relief assistance from
the United States Government or from foreign partners: to directly relieve or reduce human
suffering, disease, hunger, or privation; or to assist in the event of mass casualties, damage, or
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disruption severely affecting the population, infrastructure, environment, economy, national
morale, and/or government functions in the country or territory where the event occurred.
9.2.28. Obligations – Amount resulting from orders placed, contracts awarded, services
received, and similar orders during an accounting period that will require payment during the same
or a future period.
9.2.29. Offsetting Collections – Collections from Federal Government accounts or from
orders with the public. The two major categories of offsetting collections are offsetting receipts
(amounts deposited to receipt accounts) and offsetting collections credited to appropriation or fund
accounts.
9.2.30. Order - A written request, in an agreed-upon format and signed by an authorized
individual, for the provision of specific logistic support, supplies, and services pursuant to an
acquisition or cross-servicing agreement, acquisition only authority agreement, or implementing
arrangement with an approved foreign partner for LSSS on a reimbursable basis.
9.2.31. Participating non-NATO countries – The government of a country not a member
of the North Atlantic Treaty Organization (NATO) which is designated by the Secretary of
Defense (SECDEF) as a government with which the SECDEF may enter into agreements only
after consultation with the Secretary of State to determine that such a designation for such purpose
is in the interest of the national security of the United States., and notification of appropriate
Congressional Committees of the intended designation, not less than 30 days before the date of
official Secretary designation.
9.2.32. Ratification - The recognition or adoption of an unauthorized order, obligation or
commitment, retroactively, by an official with proper authority after following a reconciliatory
process.
9.2.33. Reciprocal – Consisting of or functioning in an even and mutually beneficial
manner between two parties.
9.2.34. Reimbursements – Amounts earned and collected for property sold or services
furnished either to the public or to another Federal accounting entity. To be an appropriation
reimbursement, the collection must be authorized by law, for credit to the specific appropriation
or fund account.
9.2.35. Transfer – Selling, Leasing, Loaning, or otherwise providing logistic support,
supplies, and services pursuant to an ACSA subject to reciprocal reimbursement.
9.2.36. Undelivered Orders - The value of goods and services ordered and obligated that
have not been received. This amount includes any orders for which advance payment has been
made but for which delivery or performance has not yet occurred.
9.2.37. Unit – 1) Any military element whose structure is prescribed by competent
authority; or 2) A quantity adopted as a standard of measure.
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*APPENDIX A: RATIFICATION OF UNAUTHORIZED COMMITMENTS
Figure A-1. Ratification Form
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*APPENDIX B: QUARTERLY REPORT FORMATS
Figure B-1. Request for Authorization
Category of Support
Earned
Obligations (Purchases) Reimbursements (Sales)
POL $ $
Other Materiel
Maintenance
Services
TOTAL $ $
Requested Authorization
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Figure B-2. Liabilities Report – NATO
Country
POL
Order # Commodity Item Amount Delivered Undelivered Disbursed
xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Total
Order
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Total xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Supplies
Order # Commodity Item Amount Delivered Undelivered Disbursed
xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Total
Order
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Total xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx
Supplies Available Ceiling xxxxxxxx
Services
Order # Commodity Item Amount Delivered Undelivered Disbursed
xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Total
Order
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Total xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Country
Total
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx
Country Ceiling Available xxxxxxxx
LIABILITIES REPORT - NATO
Supplies Ceiling
Country Ceiling
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Figure B-3. Liabilities Report, Non-NATO
LIABILITIES REPORT - Non-NATO
Country
POL
Order # Commodity Item Amount Delivered Undelivered Disbursed
xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Total
Order
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Supplies
Order # Commodity Item Amount Delivered Undelivered Disbursed
xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Total
Order
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx
xxxxxxxx
Services
Order # Commodity Item Amount Delivered Undelivered Disbursed
xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Total
Order
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx
xxxxxxxx
Country Total
Country Ceiling
Country Ceiling Available
Total
Total
Supplies Ceiling
Supplies Available Ceiling
Total
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Figure B-4. Credit Reports, NATO
Outstanding
Order # Commodity Item Amount Delivered
Undelivered
Balance
xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Outstanding
Order # Commodity Item Amount Delivered
Undelivered
Balance
xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Outstanding
Order # Commodity Item Amount Delivered
Undelivered
Balance
xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx
xxxxxxxx
Country Total
Country Ceiling
Country Ceiling Available
Total Order
Total
Total
Services
Total Order
Total
Supplies
Total Order
CREDITS REPORT - NATO
Country
POL
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Figure B-5. Credits Report, Non-NATO
Outstanding
Commodity Item Amount Delivered
Undelivered
Balance
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Outstanding
Commodity Item Amount Delivered
Undelivered
Balance
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
Services
Outstanding
Commodity Item Amount Delivered
Undelivered
Balance
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx
xxxxxxxx
xxxxxxxx
Country Ceiling
Country Ceiling Available
Country Total
Total Order
Total
Total
Order #
xxxxxxxxx
Total Order
xxxxxxxxx
Supplies
Order #
Total Order
Total
xxxxxxxxx
POL
Order #
CREDITS REPORT - Non-NATO
Country