Repairable N S A m a t e r i a l u s e d i n d i r e c t
are items used in direct maintenance of aircraft,
drones, targets, component repair of AVDLR
maintenance of aircraft, drones, targets,
and related SE.
component repair, or related SE. These are NSA
items (not AVDLR) that have MCC E, H, G, Q,
Pre-expended, c o n s u m a b l e m a i n t e n a n c e
or X assigned.
material meeting the requirements of NAVSUP
P-485. These are items used in maintenance of
In addition to the above, the following are proper
aircraft, aviation components, and SE.
AFM charges for IMA:
Items consumed in the interim packaging/
Aviation fuel and lubricants used in test and
preservation of repairable pacts.
check of aircraft engines during buildup, change,
or maintenance at the intermediate level only.
Replacement for missing or unserviceable
Allowance list items (NAVAIR 0035QH series).
general-purpose, electronic test equipment
Items strictly used for maintenance, such as
allowance items.
impermeable aprons and explosive handler's
coveralls. Also, it includes industrial face shields
Financial Accounting
and goggles, gas welder leather gloves, and
nonprescription safety glasses.
The ACC/TYCOM issues the operating budget
from the applicable Five Year Defense Plan (FYDP)
Fuel used in related support equipment (ship
expense limitation. This is to finance the operations,
board only).
m a i n t e n a n c e , a d m i n i s t r a t ive , a n d t e m p o r a r y
Test bench equipments. This is replacement of
additional duty travel requirements of units assigned
and of their staff. This requires maintenance of
components used in the test bench repair and
auditable records that will show the transaction costs
rotatable pools.
incurred and the balance of the operating budget. Also,
Aircraft l o o s e e q u i p m e n t s . T h i s i s f o r
it must include the value of each operating budget
maintenance and replacement of aircraft loose
granted. Each ship, aviation squadron, or command is
equipments included in aircraft inventory
responsible for the efficient and effective use of the
record.
OPTAR. Also, each activity is responsible for accurate
and timely accounting and reporting of OPTAR.
Consumable hand tools for maintenance of
Prompt action must be taken in research and validation
aircraft, repair, and maintenance of equipment
of transactions reported by the accounting office
and related SE.
relative to the status of each OPTAR held by the
Safety and flight deck shoes used in maintenance
command.
shops.
REQUISITION/OPTAR LOG.--Each ship,
aviation squadron, or command must establish this log
Decals used on aircraft.
(NAVCOMPT Form 2155). The purpose of the log is to
Repair and maintenance of flight clothing and
record OPTAR grants. Also, it is used for recording the
pilot/crew equipment.
value of transactions incurred as chargeable to the type
commander's operating budget. A separate requisition
Forms and publications (Cog 1I) used in support
log will be established for each OPTAR received. The
of direct maintenance of aviation components or
requisition/OPTAR log parallels and provides a check
aircraft.
on the official accounting records maintained in the
Special clothing authorized for use on unusually
Defense Accounting Office (DFAS). OPTAR grants
will be entered in the requisition/OPTAR log.
dirty work while performing maintenance on
aircraft.
The value of chargeable requisitions (unfilled
orders) reduces the amount on the OPTAR grant.
Cost incurred for IMRL repair.
Record all chargeable requisitions and purchase orders
Oils, lubricants, and fuel additives consumed in
in the log. Also, record all nonchargeable requisitions
flight operations. It does not include those used
in the log. Nonchargeable requisitions do not affect the
in aviation maintenance of drones, targets,
OPTAR balance and do not require submission to
component repair, or related SE.
DFAS. Requisitioning Appropriations Purchase
9-18
