(1) Item 12-Insert net change due to shortages, overages, errors, pricing, or withdrawals, etc. Explain in item 16, Remarks.
(2) Item 14-Insert amount contractor is retaining or purchasing at full acquisition cost (see FAR 45.605-1).
(3) Item 15-Insert acquisition cost and net credit (full credit less approved handling, transportation, and restocking charges for items returned to supplier).
(4) Item 16-Insert the acquisition cost for all transfers accomplished. For lines 16A and 16B, insert subtotals as indicated.
(5) Item 18-Insert acquisition cost and gross proceeds. When approved sale costs are reimbursed from proceeds, show net proceeds in Item 26, Remarks.
(6) Items 20 and 21-Use to identify and report transactions not otherwise identified, such as assets shipped to a Government precious metals reclamation activity, etc. Further explanation may be provided in Item 26, Remarks, if necessary.
(7) Item 25-Totals dispositions must equal amounts on line 13 and must reflect all disposal actions within the case.
(8) Item 26-Show the specific disposition of proceeds reported in Items 14, 15, and 18. Also indicate amounts deleted for specific contractor claims, or applied as a credit to the claim. Explain any entry requiring explanation.
