Figure 10-42.-ThE A Summary, NAVCOMPT Form 176.
The B Summary
The B Summary is used to effect statistical
accounting adjustments (nonchargeable) between
appropriation accounting classifications, including
adjustments between unit identification codes.
Examples of transactions reportable on the B Summary
Issues of chargeable-type ships material to ships
of the same type command and Five Year
Defense Program/budget activity. (Service
Designator Code and first position of fund code
on requisition and expenditure documents are
Trasfer of the cost of material used in ROV
performed for ships within the same fleet and