text: Accounting Support and Cost Management
  * Cost of rents, communications, and utilities that is attributable to the contingency. Examples of
  such incremental costs include telephone service, computer time, satellite time, and crypto-
  traffic support of the contingency.
  * Cost of work, services, training, and material procured under contract for the specific purpose of
  providing assistance in a contingency.
  * Cost of material, equipment, and supplies from regular stocks used in providing directed
  assistance. Material, equipment, and supplies from stock shall be priced at the standard prices
  that are used for issues to the DOD activities. Included in this category will be consumables such
  as field rations, medical supplies, office supplies, chemicals, cleaning and toilet supplies,
  petroleum, and items ordinarily consumed or expended within 1 year after they are put into use.
  Material, equipment, and supplies determined to be excess to the departmental requirements may
  be made available for transfer under excess property disposal authority without reimbursement.
  In these instances, however, accessorial charges for packing, crating, handling, and
  transportation shall be added where applicable.
  5-81. Baseline costs are the continuing annual costs of military operations funded by the operations and
  maintenance and military personnel appropriations (JP 1-06). Baseline costs are those costs that would be
  incurred whether or not the unit is participating in a contingency operation. Examples include scheduled
  flying hours, training days, and exercises. Reported incremental costs shall reflect, as closely as possible,
  the actual incremental costs incurred by the unit involved in the specific operation, using cost factors for
  the specific command or geographic area, when available, as compared to composite cost factors for the
  overall Army.
  5-82. In some instances, costs for which funds have been appropriated may not be incurred because of a
  contingency operation. These costs are categorized as cost offsets. Examples include basic allowance for
  subsistence not paid; training not conducted, and base operations support not provided. In other situations,
  identified incremental costs may be offset in various ways, such as supply turn-ins for items not used or
  placed in inventory, and non-monetary contributions, such as free fuel.
  COST COLLECTION
  5-83. Upon being alerted of an impending contingency operation, HQDA will establish a unique special
  program code to capture costs. Additionally, the Joint Staff shall issue a three-digit CJCS Project Code,
  which provides precedence for supply requisitions and facilitates cost capturing and reporting. Each unit
  that supports a contingency operation shall capture related obligations and disbursements in its accounting
  system(s) at the lowest possible level of the organization. This provides tracking of obligations and
  disbursements for affected appropriations. Organizations shall not establish cost accounting systems solely
  for determining costs for contingency operations but shall use the data from existing FMIS.