FINANCIAL MANAGEMENT POLICY MANUAL

sent to a ship, an aircraft, a unit, a training activity or issued for
any other end-use purpose.
b. Operating End-Items.
Items required as a result of allowance list changes for operating enditems,
i.e., ships, aircraft, vehicles, and other investment equipment,
are funded by the procurement appropriations. Items procured through
the Navy Working Capital Fund (NWCF) for allowance list changes
are financed by the procurement appropriations when drawn from the
supply system:
(1) Operating Ships.
Allowance list (Consolidated Shipboard Allowance List) changes
are financed in the Other Procurement, Navy appropriation.
(2) Operating Aircraft.
The Aviation Consolidated Allowance List (AVCAL) is a retail
level NWCF inventory. The Consumable Aviation Consolidated
Allowance List (CAVCAL) is a subset of AVCAL. Items required
as the result of AVCAL changes are initially financed by the
NWCF and "bought out" by the Aircraft Procurement, Navy
appropriation when available. They remain NWCF inventory until
sold to customer operating appropriations upon issue.
(3) Other Operating Equipment.
When changes are made to allowance lists involving expense
items, the items will be financed from the procurement resources
available to the command having cognizance over the investment
end-item being supported.
c. Shore Installations.
The cost of expense items issued with an investment end-item of
equipment to be installed at a shore activity, as defined in subpar. a(4),
will be financed by the applicable investment appropriation. These
items support the initial operation and maintenance of the particular
equipment. A Coordinated Shore-based Allowance List (COSBAL) is
a consolidated listing of spares, repair parts, and consumable items
tailored to support organization maintenance for all authorized shore
activity. The COSBAL serves the same purpose for shore activities as
the Coordinated Shipboard Allowance List (COSAL), does for ships.
Expense items for COSBAL's will be funded as follows:
(1) Establishment for existing equipment will be financed by
operation and maintenance funds of the activity.
(2) Outfitting of a COSBAL for new equipment installations or
Financial Management Policy
3-151