[38 FR 30728, Nov. 7, 1973, as amended at 38 FR 34260, Dec. 12, 1973] PREAMBLES: For preambles relating to § 351.140, see preambles C and D of the supplement to this part. For preamble to superseded regulations, see preamble A of the supplement. § 351.145 Disclosure statement-col leges and universities. The data which are required to be disclosed by colleges and universities are set forth in detail in the Disclosure Statement Form, CASB-DS-2, which will be devised by the Cost Accounting Standards Board and will be arranged substantially as set forth below. NOTE: Forms CASB-DS-1 and CASB-DS-2, referred to in 4 CFR, §§ 351.140 and 351.145, respectively, when revised, will be modified in accordance with the modifications to 4 CFR 351.130. [38 FR 34260, Dec. 12, 1973] PREAMBLES: For preamble relating to § 351.145, see preamble D of the supplement to this part. APPENDIX A PRINCIPAL product or seRVICE CODE (For Item 1.3.0 of the Disclosure Statement) The following codes and classification descriptions have been selected from the Standard Industrial Classification Manual, 1967, Executive Office of the President (Bureau of the Budget), which is used by U.S. Government agencies to classify establishment data by industry. For the most part, only those industries which account for a majɔr portion of defense contracting are specifically identified to a significant 4-digit level, that is, a code whose last two digits are each greater than zero. Where the specific industries are not relatively large in defense contracting terms, either a group code (ending in zero) or a major group code (ending in two zeros) is used. An exception to this rule is made when only one specific industry is assignable to a group, e.g., Metal Cases, Code 3411, is used because it is the only industry in Group 3410. One other exception applies to the group code rule: When a specific industry code is used and the group has two or more specific Industries, the remaining industry codes within the group are consolidated into a group code ending in zero, e.g., Industrial Gases, is separately identified as Code 2813 and the remaining industries in the group are consolidated into a Group Code 2810 for all other industrial organic and inorganic chemicals. To obtain the appropriate code for entry in Item 1.3.0 of the Disclosure Statement, each reporting organization should first examine the list of major-group descriptions below to determine which apply to the organization's products or services. Second, the specific codes and descriptions for the major group or groups should be reviewed to select the one code that most nearly identifies the product or service which accounted for most of the organization's sales or shipments in the base fiscal year used for the Disclosure Statement. If research and development or modification and overhaul is associated with a product, use a specific manufactured product code (Codes 1911 through 3900) rather than a service code. For example, development work associated with aircraft should be coded 3721 (aircraft) rather than 7391 (commercial research and development laboratories). Following are the major groups whose codes and descriptions are included: I-Manufactured Products Ordnance and Accessories. 19 1911 1925 19. ORDNANCE AND ACCESSORIES Guns, Howitzers, Mortars, and Related 1928 Ammunition, Except for Small Arms. Ammunition over 30 mm or 1.18 inches, and also bombs, mines, torpedoes, grenades, depth charges, chemical warfare projectiles, and component parts. Excludes explosives (Code 2892). 1931 Tanks and Tank Components. Complete tanks and specialized components for tanks. Excludes military vehicles other than tanks (Code 3711) and tank engines (Code 3519). |