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Data Processing Terms
Five  Year  Defense  Program  of  the  tender,  repair ship, or equivalent command.   Type commander centrally procured material distributed  to  individual  ships  and  units. AVIATION MATERIAL AND COST TRANSFERS Aviation material and cost transfer summaries are designated as the C and D Summaries. Only the C Summary  has  general  shipboard  applications.  The original C Summary is submitted to the servicing DFAS with copies of the transfer documents. The C Summary The  C  Summary  is  used  to  effect  adjustments between   appropriations,   subheads,   and   operating budgets,  or  between  operating  budgets  within  an appropriation and subhead. Generally, transactions reportable on the C Summary are issues and transfers of chargeable-type aviation material to ship’s use. PREPARATION  OF  SUMMARIES Summaries are prepared by the transferring activity. The   heading   of   the   Summary   of   Material Receipts/Expenditures   (NAVCOMPT   Form   176) shows   the   submitting   activity,   accounting   period covered, and the type of summary. Columnar entries are  illustrated  in  figure  10-42. EFFECT OF TRANSFERS ON THE OPTAR When you receive material from other ships, you must  determine  whether  the  requisition  will  result  in  a charge  to  your  ship’s  OPTAR. Transfers of material between ships under the same TYCOM   and   Five   Year   Defense   Program/Budget Activity do not reduce the OPTAR balance since this material  has  already  been  charged  to  the  TYCOM operating  budget  at  the  time  it  was  issued  to  the transferring   ship. OPTAR   adjustments   may   be authorized in these cases by the TYCOM, and if so, the procedures  are  contained  in  TYCOM  instructions. Transfers  of  material  between  ships  under  different TYCOMs   or   a   different   Five   Year   Defense Program/Budget Activity do result in a decrease in the OPTAR balance of the receiving ship. The A Summary serves to transfer the charge from the transferring ship’s TYCOM  to  the  receiving  ship’s  TYCOM.  The  transfer does  not  result  in  an  OPTAR  increase  for  the transferring  ship  unless  such  an  increase  is  specifically authorized  by  the  TYCOM. Credits The accounting data creditable is entered below the chargeable  data  under  column  headings. 10-39

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