UFC 1 -300-08
30 JUNE 2004
Naval Facilities Engineering Command Navy agency responsible for supervising
construction and operation and maintenance of facilities and utility services for Navy and
Marine Corps installations and certain US Air Force bases.
Project Cost Estimate The estimated costs for the entire project (up to the limit of funds
received), to include planning and design, site preparation, construction and overhead.
The PCE may include costs that will not be capitalized such as any work designated as
repairs or design breakage. The construction agent project manager uses the PCE to
manage the project against funds available.
Planning & Design Costs associated with the planning and design of military construction
projects. These costs are accounted for separately since Congress funds them as a
separate line item for future Military Construction projects. P&D is one of the four cost
components (along with S&A, construction, and equipment costs) reflected in Project
Remarks (block 26) on the DD Form 1354.
Plant, Property & Equipment - The account to which real property construction is debited
upon acceptance of real property. Construction costs are credited to the CIP or work-in-
progress account and debited to the appropriate PP&E account. The majority of project
costs are real property, however some Equipment-in-Place is included in the CIP account
and must be transferred to a personal property account of the facility owner.
Request for Proposal A formal request from a government Contracting Office for
proposals to accomplish a specific statement of work. Qualified contractors then respond
by submitting their proposal to the government to accomplish the work. The Contracting
Office selects the best value for award.
Real Property Accountable Officer The individual appointed by the garrison commander
to account for all real property on an installation.
Supervision and Administration Costs incurred by the construction agent for managing a
construction or rehabilitation contract. S&A is one of the four cost components (along with
P&D, construction, and equipment costs) reflected in total project cost as shown in Project
Remarks (block 26) on the DD FORM 1354.
US Army Corps of Engineers- Construction Agent for the US Army, US Air Force, DoD
and other Federal government agencies.
Work-in-ProgressThe accumulated costs for emplaced elements of construction or
renovation projects funded by other than MILCON during construction; also used to
accumulate costs of capital improvements for additions, alterations, improvements, and
rehabilitations. It includes direct labor, direct materials, contractor costs, and other agency
costs, along with an allocation for indirect costs and G&A expenses, whose expenses are
not included in CIP. Contractor costs are valued at requests for progress payments and
other invoices. See CIP.
Glossary-6
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