CLOSEOUTSA process completed at the
end of each accounting period on the ROM system
to update all applicable ships store records.
CLOTHING ITEMSStandard Navy
COGNIZANCE SYMBOLA two-character
symbol that designates the stores account in
which material is carried and the responsible
inventory control point.
COMBINED RESPONSIBILITY OPERA-
TIONA ships store operation in which one
person is responsible for both a sales outlet and
the bulk storeroom that supplies that outlet.
COMPOSITE RECREATION FUNDA
fund in which a ship without a ships store shares
in the profits of the supporting ships store. For
example, an SSN/SSBN supported by an AS
receives a share of the ships store profits from
the AS to be used as the SSN/SSBNs recreation
CONSTANTSData maintained in a central
file on the ROM system that is used repetitively
to produce various reports and forms.
COST ITEMAn item of ships store stock
carried for ultimate issue as cost of operations and
cost of sales.
COST OF OPERATIONS ISSUEAn ex-
penditure of stock for ultimate consumption in
a ships store activity.
COST OF OPERATIONS ITEMSCost
items carried for ultimate issue to ships store
activities and for which cash is not ultimately
COST OF SALES ITEMSCost items
carried for issue to a sales outlet. Cash is
ultimately received for cost of sales items. They
differ from retail items in that further processing
is required before sale.
COST PRICEThe price at which an item is
received from the supplier. Standard Navy
clothing is sold and issued at cost price. Cost of
operations items are issued at cost price.
CREDIT MEMORANDUMA document
received from a vendor that gives credit to a ship
for merchandise returned to the vendor.
CUSTODIAN (RESPONSIBLE CUSTO-
DIAN)A person held responsible for the
operation of a sales outlet and strict custody of
the material used in it.
DEALERS BILLSInvoices issued by the
dealer to the paying activity charging for material
received or services rendered.
store merchandise that does not work or do what
it was intended to do because of default in design
DEPARTMENT CODEA code by which
ships store merchandise is identified by
categories; listed in appendix B of the ROM TUG.
DISHONORED CHECKA personal check
returned to the disbursing officer by a bank or
institution due to insufficient funds; it is charged
as an operating expense of the ships store.
An excessive difference in the ships store that has
not been resolved; exceeds $2,250 or 3 percent of
sales, whichever is greater.
DIVISIONAL LAUNDRY PETTY OFFI-
CERSPetty officers assigned by their respective
divisions whom the laundry supervisor can contact
for delivery or pickup of bulk divisional laundry
or for resolving problems concerning the laundry.
EMBLEMATIC ITEMSItems bearing the
ships identification (such as ball caps, belt
buckles, t-shirts, lighters, mugs, and so forth),
Since these items have the ships identification on
them, they have no sales potential for another
ship. Procurement, therefore, must not exceed 90
days anticipated sales.
EXCESSIVE DIFFERENCEThe condition
that exists when the total inventory dollar value
difference between financial control records and
the physical inventory exceeds $750 or 1 percent
of total sales, whichever is greater.
EXPENDITUREThe removal of stock
from the accountability of a ships store officer.
FRAUDAny theft of funds or merchandise,
or a change of official records by an accountable
officer or responsible individual in the ships store