FAR 4.1005—Data elements for line items and subline items.

Required data elements.

FAR 4.1005-1 sets the minimum data elements that must appear for each contract line item or subline item in the schedule, or in a comparable section of the procurement instrument. It covers the required line item number, description of what is being purchased, Product or Service Code (PSC), accounting classification citation, and the pricing data that must be shown depending on whether the item is fixed-price or cost-reimbursement. It also requires mixed-type contracts to identify the contract type for each line item, and it requires each deliverable line item or deliverable subline item to have its own delivery schedule, destination, period of performance, or place of performance expressly stated. Finally, it addresses how other contract terms and conditions must be tied to specific line items when they do not apply to the contract as a whole. In practice, this section exists to make contracts machine-readable, support accurate payment and funding, reduce ambiguity about what is being bought and when it is due, and improve traceability across ordering, invoicing, accounting, and administration.

Exceptions.

FAR 4.1005-2 explains the main exceptions to the normal requirement to populate certain contract line item data elements in the procurement instrument. It covers three major areas: indefinite-delivery contracts, item description and product or service codes (PSC), and single unit price or single total price requirements. In practice, this section recognizes that some information is not known at the time of base award and can only be finalized when an order is issued, especially under IDIQ and requirements contracts. It also allows a more flexible line-item structure when detailed identification is captured in deliverable subline items, and it permits pricing structures that do not fit a simple single-price model for certain contract types and service arrangements. The purpose is to keep contract writing accurate and workable without forcing contracting officers to enter placeholder data that would be misleading or impossible to know at award. For contractors and contracting officers, the practical significance is that these exceptions affect how the contract is built, how orders are issued, and how pricing and descriptions are documented for auditability and downstream administration.