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Page Title: The B Summary
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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 are: Issues of chargeable-type ship’s 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 the  same.) Trasfer  of  the  cost  of  material  used  in  ROV performed  for  ships  within  the  same  fleet  and 10-38

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