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<dita xmlns:ditaarch="http://dita.oasis-open.org/architecture/2005/"
      ditaarch:DITAArchVersion="1.2"
      domains="(topic task)                            (topic concept)                            (topic concept glossentry)                            (topic concept glossgroup)                            (topic reference)                            (topic troubleshooting++task) (topic task)                            (topic abbrev-d)                            a(props deliveryTarget)                            (topic equation-d)                            (topic hazard-d)                            (topic hi-d)                            (topic indexing-d)                            (topic markup-d)                            (topic mathml-d)                            (topic pr-d)                            (topic relmgmt-d)                            (topic sw-d)                            (topic svg-d)                            (topic ui-d)                            (topic ut-d)                            (topic markup-d xml-d)                            (topic task strictTaskbody-c)   ">
   <concept id="DFARS_PGI_PGI_204.7103"
            outputclass="3"
            ditaarch:DITAArchVersion="1.2"
            class="- topic/topic concept/concept ">
      <title class="- topic/title ">
         <ph props="autonumber" class="- topic/ph ">PGI 204.7103</ph> Contract line
items.</title>
      <conbody class="- topic/body  concept/conbody ">
         <p id="gyoJJP" outputclass="List1" class="- topic/p ">(a) Separately identifiable
contract line and subline items (i.e., all except those with characteristics
described in DFARS <xref href="204.7103-1.dita#DFARS_204.7103-1"
                  base="DFARS-204.7103-1"
                  outputclass="fm:ParaNumOnly"
                  class="- topic/xref ">204.7103-1</xref>(a)(2)(iii)
or <xref href="204.7104-1.dita#DFARS_204.7104-1"
                  base="DFARS-204.7104-1"
                  outputclass="fm:ParaNumOnly"
                  class="- topic/xref ">204.7104-1</xref>(a))
shall include a description of the item or service being procured,
the associated Product or Service Code (PSC), the quantity, a unit
of measure, defined acceptance and inspection locations and requirements,
and the delivery schedule or performance period. Contracts for contingency
operations shall include the project code at the line item level
on each contract action. The list of applicable codes is maintained
at http://www.dla.mil/j-6/dlmso/elibrary/ServicePoints/CD_ProjCd_nopoc.docx.
The contracting officer is responsible for coordinating any changes
from the purchase request to the contract with the requiring activity.</p>
         <p id="hFzWCi" outputclass="List2" class="- topic/p ">(1) The list of active PSCs
is available on the Federal Procurement Data System website under
the ‘Worksite’ section under ‘Reference’.</p>
         <p id="fjbPYy" outputclass="List2" class="- topic/p ">(2) The list of available
units of measure is on the Defense Pricing and Contracting website
at
               <xref href="https://www.acq.osd.mil/asda/dpc/ce/ds/docs/pds/Line_Item_UoM_List.xlsx"
                  format="html"
                  scope="external"
                  class="- topic/xref ">https://www.acq.osd.mil/asda/dpc/ce/ds/docs/pds/Line_Item_UoM_List.xlsx</xref>
           .
         </p>
         <p id="ZODwno" outputclass="List2" class="- topic/p ">(3) Delivery and acceptance
locations shall be defined using Activity Address Codes published
in (1) DoD Activity Address Directory (DODAAD), DoD 4000.25-6-M,
or (2) Military Assistance Program Address Directory System (MAPAD),
DoD 4000.25-8-M and available for verification at https://www.daas.dla.mil/daasinq/default.asp.</p>
         <p id="nCHvHb" outputclass="List2" class="- topic/p ">(4) No activity shall be
assigned acceptance responsibility unless that activity has acceptors
registered in Wide Area WorkFlow (WAWF). Available roles for an
Activity Address Code can be verified at the Active DoDAACs &amp;
Roles link on the WAWF homepage at https://wawf.eb.mil/.</p>
         <p id="HRuObl" outputclass="List1" class="- topic/p ">(b) Fixed price line items
shall include unit prices and total prices. Cost type line items
shall not include unit prices, but shall contain the appropriate
elements in accordance with FAR part 16. Not separately priced line
items shall be so labeled. The notation “No Charge” shall not be
used.</p>
         <p id="eyeyJt" outputclass="List1" class="- topic/p ">(c) The requirements at paragraph
(a) and (b) shall be included in the appropriate parts of the contract
Schedule.</p>
         <p id="hBCmgG" outputclass="List1" class="- topic/p ">(d) In structuring line items,
especially on fixed-price contracts, due consideration shall be
given to the effect of the chosen units of measure on administration
and payment. No contract line item shall contain a quantity less
than the number of deliveries anticipated on the line item. Contracting
officers shall consider the need for periodic deliveries and payments in
selecting a unit of measure. Included in this analysis shall be
the impact of any financing arrangements under FAR part 32.</p>
         <p id="KLnJnF" outputclass="List3" class="- topic/p ">(i) Supplies: Line item quantities
shall match the actual count of the supplies to be provided. For
instance, if more than one delivery is expected, the quantity cannot
be “1.”</p>
         <p id="CVwNkO" outputclass="List3" class="- topic/p ">(ii) Services: Line item
quantities shall match the frequency with which performance will
be reviewed, and on fixed-price line items, payment made. For example,
a contract with a twelve-month period of performance should have
a quantity and unit of measure suited to how the contract will be
managed. If the intent is to review, accept, and pay for the services
monthly, then the quantity should be 12, with a unit of measure
such as “Months” or “Lots.” If the intent is to review, accept,
and pay for the services quarterly, then the quantity should be
4, with a unit of measure such as “Lot”. If the quantity used is
1, then no payment for delivery can occur until the end of the period
of performance. Services with tangible deliveries, such as repairs,
shall be structured like supply line items.</p>
         <p id="HsWSqP" outputclass="List1" class="- topic/p ">(e) The following examples
illustrate when the requirements at paragraph (a) apply—</p>
         <p id="goLXOm" outputclass="List2" class="- topic/p ">(1) Separately identifiable
subline items. The rule applies to subline items 0001AA and 0001AB.
It does not apply to the line item 0001, because it does not have
a deliverable.</p>
         <table frame="all" colsep="0" rowsep="0" class="- topic/table ">
            <tgroup cols="6"
                    colsep="0"
                    rowsep="0"
                    outputclass="Table"
                    class="- topic/tgroup ">
               <colspec colnum="1"
                        colname="1"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="2"
                        colname="2"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="3"
                        colname="3"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="4"
                        colname="4"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="5"
                        colname="5"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="6"
                        colname="6"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <tbody class="- topic/tbody ">
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="HnqYzg" class="- topic/p ">ITEM NO.</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="PNCqNu" class="- topic/p ">SUPPLIES/SERVICE</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="MfxydC" class="- topic/p ">QUANTITY</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="YSMPYh" class="- topic/p ">UNIT</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="UupuNT" class="- topic/p ">UNIT PRICE</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="UTUHJf" class="- topic/p ">AMOUNT</p>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="eOaVNv" class="- topic/p ">0001</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="egjMdq" class="- topic/p ">Widgets</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="iUYzfN" class="- topic/p "/>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="BHausY" class="- topic/p "/>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="rDKXJl" class="- topic/p "/>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="euEVGZ" class="- topic/p "/>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="NzyhGl" class="- topic/p ">0001AA</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="sgiIPh" class="- topic/p ">Red painted widgets</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="nQlbjR" class="- topic/p ">6</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="bDOLVR" class="- topic/p ">EA</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="KtcgKf" class="- topic/p ">$10.00</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="XBuiUm" class="- topic/p ">$60.00</p>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="meiPLb" class="- topic/p ">0001AB</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="ckKIpQ" class="- topic/p ">Unpainted widgets</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="VjqRFD" class="- topic/p ">6</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="MDHEtj" class="- topic/p ">EA</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="mujRyT" class="- topic/p ">$9.50</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="xbhWWe" class="- topic/p ">$57.00</p>
                     </entry>
                  </row>
               </tbody>
            </tgroup>
         </table>
         <p id="bJmEqO" outputclass="List2" class="- topic/p ">(2) Informational subline
items. The rule applies to line item 0001. It does not apply to
subline items 000101, 000102, and 000103 because they do not have
deliverables.</p>
         <table frame="all" colsep="0" rowsep="0" class="- topic/table ">
            <tgroup cols="6"
                    colsep="0"
                    rowsep="0"
                    outputclass="Table"
                    class="- topic/tgroup ">
               <colspec colnum="1"
                        colname="1"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="2"
                        colname="2"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="3"
                        colname="3"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="4"
                        colname="4"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="5"
                        colname="5"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="6"
                        colname="6"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <tbody class="- topic/tbody ">
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="MOmtin" class="- topic/p ">ITEM NO.</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="qSCjKp" class="- topic/p ">SUPPLIES/SERVICE</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="ZMEoqJ" class="- topic/p ">QUANTITY</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="YhQIzC" class="- topic/p ">UNIT</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="owhyze" class="- topic/p ">UNIT PRICE</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="MUGDVL" class="- topic/p ">AMOUNT</p>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="xnwCvd" class="- topic/p ">0001</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="HiHqtb" class="- topic/p ">Widget implementation Joint Service
Study</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="lyFpcW" class="- topic/p ">1</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="OFLtmM" class="- topic/p ">LOT</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="qetDNs" class="- topic/p ">$60,000</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="GLZAKA" class="- topic/p ">$60,000</p>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="WBIuPQ" class="- topic/p ">000101</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="YqTKAL" class="- topic/p ">Army funding</p>
                        <p id="AuVCci" class="- topic/p ">(AA:
$20,000)</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="bBhfDp" class="- topic/p "/>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="KzdsWX" class="- topic/p "/>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="juuNeX" class="- topic/p "/>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="InTmqZ" class="- topic/p "/>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="lLkpSQ" class="- topic/p ">000102</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="khWrYD" class="- topic/p ">Navy funding</p>
                        <p id="UxFhiR" class="- topic/p ">(AB:
$20,000)</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="OCWXIu" class="- topic/p "/>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="TaYzwc" class="- topic/p "/>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="fxDJCM" class="- topic/p "/>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="ffyFkl" class="- topic/p "/>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="TSWWEx" class="- topic/p ">000103</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="eKAzTs" class="- topic/p ">Air Force funding</p>
                        <p id="LiiirI" class="- topic/p ">(AC: $20,000)</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="pdRRct" class="- topic/p "/>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="cjoVcS" class="- topic/p "/>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="UyPlRy" class="- topic/p "/>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="EsSyyq" class="- topic/p "/>
                     </entry>
                  </row>
               </tbody>
            </tgroup>
         </table>
         <p id="bwarBq" outputclass="List2" class="- topic/p ">(3) Line item with no subline
items. The rule applies.</p>
         <table frame="all" colsep="0" rowsep="0" class="- topic/table ">
            <tgroup cols="6"
                    colsep="0"
                    rowsep="0"
                    outputclass="Table"
                    class="- topic/tgroup ">
               <colspec colnum="1"
                        colname="1"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="2"
                        colname="2"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="3"
                        colname="3"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="4"
                        colname="4"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="5"
                        colname="5"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="6"
                        colname="6"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <tbody class="- topic/tbody ">
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="WANYsg" class="- topic/p ">ITEM NO.</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="ZNREge" class="- topic/p ">SUPPLIES/SERVICE</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="nZDxoE" class="- topic/p ">QUANTITY</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="AXlRtv" class="- topic/p ">UNIT</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="evlzPm" class="- topic/p ">UNIT PRICE</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="lIFaxE" class="- topic/p ">AMOUNT</p>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="UBiouk" class="- topic/p ">0001</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="wsBpHJ" class="- topic/p ">Red painted widgets</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="xrOeTO" class="- topic/p ">6</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="AcIJfI" class="- topic/p ">EA</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="NkPJBU" class="- topic/p ">$10.00</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="zSMzUL" class="- topic/p ">$60.00</p>
                     </entry>
                  </row>
               </tbody>
            </tgroup>
         </table>
         <p id="JiJudv" outputclass="List2" class="- topic/p ">(4) Line item is parent to
an exhibit. The rule applies to the exhibit lines.</p>
         <table frame="all" colsep="0" rowsep="0" class="- topic/table ">
            <tgroup cols="6"
                    colsep="0"
                    rowsep="0"
                    outputclass="Table"
                    class="- topic/tgroup ">
               <colspec colnum="1"
                        colname="1"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="2"
                        colname="2"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="3"
                        colname="3"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="4"
                        colname="4"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="5"
                        colname="5"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="6"
                        colname="6"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <tbody class="- topic/tbody ">
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="VnXzaz" class="- topic/p ">ITEM NO.</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="HNuqDX" class="- topic/p ">SUPPLIES/SERVICE</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="xKuxke" class="- topic/p ">QUANTITY</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="ysMFaH" class="- topic/p ">UNIT</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="ViMYXO" class="- topic/p ">UNIT PRICE</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="rxFbeD" class="- topic/p ">AMOUNT</p>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="kPlPBU" class="- topic/p ">0001</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="FTwoUt" class="- topic/p ">See exhibit A</p>
                        <p id="VEPNCQ" class="- topic/p ">($117.00)</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="vqHOxU" class="- topic/p "/>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="fVRBSj" class="- topic/p "/>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="FUJKHj" class="- topic/p "/>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="TnwzNy" class="- topic/p "/>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="ZUHMbs" class="- topic/p ">A001</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="MgEoHs" class="- topic/p ">Red painted widgets</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="fxdkmm" class="- topic/p ">6</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="RBLSyK" class="- topic/p ">EA</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="zkarDG" class="- topic/p ">$10.00</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="bzjjTo" class="- topic/p ">$60.00</p>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="iRxSIt" class="- topic/p ">A002</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="bKgunT" class="- topic/p ">Unpainted widgets</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="pBrfMO" class="- topic/p ">6</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="eveTev" class="- topic/p ">EA</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="jEMCUq" class="- topic/p ">$9.50</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="evetrd" class="- topic/p ">$57.00</p>
                     </entry>
                  </row>
               </tbody>
            </tgroup>
         </table>
         <p id="eFBFvJ" outputclass="List2" class="- topic/p ">(5) Line is parent to a subline
item which refers to an exhibit. The rule applies to the exhibit
lines.</p>
         <table frame="all" colsep="0" rowsep="0" class="- topic/table ">
            <tgroup cols="6"
                    colsep="0"
                    rowsep="0"
                    outputclass="Table"
                    class="- topic/tgroup ">
               <colspec colnum="1"
                        colname="1"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="2"
                        colname="2"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="3"
                        colname="3"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="4"
                        colname="4"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="5"
                        colname="5"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <colspec colnum="6"
                        colname="6"
                        colwidth="17*"
                        colsep="0"
                        class="- topic/colspec "
                        rowheader="headers"/>
               <tbody class="- topic/tbody ">
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="wFaRBj" class="- topic/p ">ITEM NO.</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="RAgvZW" class="- topic/p ">SUPPLIES/SERVICE</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="ieKAMm" class="- topic/p ">QUANTITY</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="OWqUZE" class="- topic/p ">UNIT</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="OySLth" class="- topic/p ">UNIT PRICE</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="SlTgup" class="- topic/p ">AMOUNT</p>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="WixWmX" class="- topic/p ">0001</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="jdVeVK" class="- topic/p ">Widget program</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="lDOTOI" class="- topic/p "/>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="hWhRSd" class="- topic/p "/>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="uAOLOE" class="- topic/p "/>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="SYkJRb" class="- topic/p "/>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="OxMqfr" class="- topic/p ">0001AA</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="mLngQv" class="- topic/p ">Design and develop widgets</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="dSMGku" class="- topic/p ">1</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="gGtaoH" class="- topic/p ">LOT</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="CqjLHC" class="- topic/p ">$500.00</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="nUQPSd" class="- topic/p ">$500.00</p>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="qBRBro" class="- topic/p ">0001AB</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="qcorrz" class="- topic/p ">See exhibit A</p>
                        <p id="HsaZNX" class="- topic/p ">($117.00)</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="gsSEux" class="- topic/p "/>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="FJPFbK" class="- topic/p "/>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="aaXNqA" class="- topic/p "/>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="RcVZJK" class="- topic/p "/>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="OhkfNZ" class="- topic/p ">A001</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="FFMRXI" class="- topic/p ">Red painted widgets</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="RmzRiE" class="- topic/p ">6</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="brxGLh" class="- topic/p ">EA</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="drkTZt" class="- topic/p ">$10.00</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="xBdAIq" class="- topic/p ">$60.00</p>
                     </entry>
                  </row>
                  <row rowsep="0" class="- topic/row ">
                     <entry colname="1" class="- topic/entry ">
                        <p id="iUajEj" class="- topic/p ">A002</p>
                     </entry>
                     <entry colname="2" class="- topic/entry ">
                        <p id="BceIFs" class="- topic/p ">Unpainted widgets</p>
                     </entry>
                     <entry colname="3" class="- topic/entry ">
                        <p id="peeTWs" class="- topic/p ">6</p>
                     </entry>
                     <entry colname="4" class="- topic/entry ">
                        <p id="SvweEH" class="- topic/p ">EA</p>
                     </entry>
                     <entry colname="5" class="- topic/entry ">
                        <p id="HnUkZM" class="- topic/p ">$9.50</p>
                     </entry>
                     <entry colname="6" class="- topic/entry ">
                        <p id="YxfDsQ" class="- topic/p ">$57.00</p>
                     </entry>
                  </row>
               </tbody>
            </tgroup>
         </table>
      </conbody>
   </concept>
</dita>
