text: Financial Management Operations
  enemy forces by destroying their ability to operate as a coherent, effective entity. Integration is combining
  all of the sustainment elements within operations assuring unity of command and effort. It requires
  deliberate coordination and synchronization of sustainment with operations across all levels of war. Army
  forces integrate sustainment with joint and multinational operations to maximize the complementary and
  reinforcing effects of each Service components and national resources. One of the primary functions of the
  sustainment staff is to ensure the integration of sustainment with operations plans. Sustainment of joint
  forces is the deliberate, mutual reliance by each Service component on the capabilities of two or more
  Service components (ADRP 4-0). Figure 1-4 illustrates the authorities that define the theater Army (TA)
  sustainment responsibilities.
  Figure 1-4. Authorities for theater Army sustainment responsibilities
  1-32. The Secretary of Defense (SECDEF) may designate an executive agent (EA) IAW DOD Directive
  (DODD) 5101.1, DOD Executive Agent. This EA is normally the Secretary of a military department and
  with the EA designation retains the responsibilities, functions, and authorities to provide defined levels of
  support for operational missions, administrative, or other designated activities that involve two or more
  DOD components. By definition, the designation as an EA makes the organization responsible for a joint
  capability within the boundaries of the EA designation (ADRP 4-0).
  1-33. The CCDR possesses Directive Authority for Logistics authorizing the CCDR to issue directives to
  subordinate commanders, to include directives regarding the provision of common user logistics. Under the
  Directive Authority for Logistics, the CCDR may select a Service component as the lead Service to execute
  specific common user logistics functions to include planning and execution of one or multiple common
  user logistic functions. The CCDR may augment the lead Service logistics organization with capabilities
  from another component(s) logistics organization as appropriate. The lead Service must plan issue
  procedures and sustainment funding for all services/support issued to other Services as well as a method for
  collecting reimbursement or items from the other Services (ADRP 4-0). FM leaders must be aware of such
  designations and the impact of these designations on resource requirements in support of the assigned
  mission.
  1-34. The supported CCDR designates the lead Service for FM in the joint operation plan or order; the
  CCDR should designate the same Service as lead Service for both FM and contracting. When designated
  as the Lead Service for FM, the Army will normally fund multi-Service contract costs, unique joint force
  operational costs, special programs, joint force headquarters (HQ) operational costs, and any other
  designated support costs. During joint operation planning, the subordinate Joint Forces Commander (JFC),
  based on guidance from the supported CCDR must delineate funding responsibilities between the FM lead
  Service and other Service components.
  1-35. Direct cost, cost such as labor, material or supplies that can be directly attributed to producing
  a specific output of an organization, product or service. When required by DOD, separate cost accounts
  are established to capture direct costs incurred in support of other organizations such as multinational