---
kind: "section"
citation: "48 C.F.R. § 4.1003"
title: "48"
number: "4.1003"
heading: "Establishing line items."
url: "https://uscodex.org/cfr/48/4.1003"
---

# §4.1003. Establishing line items.


Establish separate line items for deliverables that have the following characteristics except as provided at 4.1005-2:

- (a) **Separately identifiable.**
  - (1) A supply is separately identifiable if it has its own identification (e.g., national stock number (NSN), item description, manufacturer's part number).
  - (2) Services are separately identifiable if they have no more than one statement of work or performance work statement.
  - (3) If the procurement instrument involves a first article (see [subpart 9.3](/cfr/48/subpart9.3.md)), establish a separate line item for each item requiring a separate approval. If the first article consists of a lot composed of a mixture of items that will be approved as a single lot, a single line item may be used.
- (b) **Single unit price or total price.**
- (c) **Single accounting classification citation.** A single deliverable may be funded by multiple accounting classifications when the deliverable effort cannot be otherwise subdivided.
- (d) **Separate delivery schedule, destination, period of performance, or place of performance.**
- (e) Single contract pricing type (e.g., fixed-price or cost-reimbursement).

## Notes

### Source

Source: 82 FR 4711, Jan. 13, 2017, unless otherwise noted.

### Authority

Authority: 41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

### Source

Source: 48 FR 42113, Sept. 19, 1983, unless otherwise noted.