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TB 43-0002-72
b. Indirect Costs. Indirect cost to be included will be
electronics and communications equipment, missile
systems,  ships,  munitions  armament,  weapons
determined by applying the indirect expense rates to the
armament, rail equipment, general equipment, and
estimated direct labor man-hours. The cost to repair will
commodity groups of equipment); depot maintenance
include the following indirect expenses,
(1) Indirect maintenance expense rate. This will
and direct/general support maintenance; and each major
geographical area where wage levels vary significantly.
include manufacturing or production expenses (i.e.,
(f)
Depot maintenance labor rate.
When
indirect costs incurred within or identifiable to the
considered necessary for determining the proper depot
maintenance shop or organization performing the repair
maintenance labor rate, assistance may be requested as
work, although not identifiable to particular jobs).
(2)  General and administrative expense rate.
authorized by AR-700-4.
(2)  Materials.  The cost to repair will include all
This will include the costs incurred in the general
materials directly applied to and identifiable with the
management or supervision of the installation as a whole
particular equipment undergoing repair.
which are allocated among maintenance and other
(a) Consumable items received from the supply
activities.
c.  Miscellaneous Costs.  The cost of repair will
system may be costed as billed by the supply agency. If
no billing is available, consumables will be costed at the
include all contractual services acquired incidental to and
standard inventory price as published in appropriate
identifiable with the performance of all or a portion of the
supply manual. Items procured from local sources will
specific maintenance job. Any other charges required to
be priced at the latest invoice cost.  Cost of items
accomplish the repair and directly identifiable to the
fabricated will be based on actual cost for like items,
equipment will be included (although not specifically
where possible.  When actual cost is not available,
mentioned herein), except those directly named in d
engineering estimates, including indirect expenses will
below.
d.  Exclusions.  The following costs will not be
be used.
(b) Replacement components and assemblies
included in the estimate of cost to repair.
(1) Replacement of basic issue items list.
used in the repair process will be costed at the standard
inventory price. Credit will be taken for the return of the
(2)  Items of operating expense, such as the
repairable component in an amount equal to the current
replacement of tires, batteries, petroleum products, and
standard inventory price, less the estimated cost to
tools, except where replacement is the result of
repair the component.
accidental damage.
(3)  Freight and packaging.  Freight will not be
(3) The labor cost of applying modification work
included as an element of cost when the equipment to be
orders.
repaired is located in CONUS. When the equipment to
(4) The cost to overhaul or replace accessory
be repaired is located overseas and no local capability to
items used to adapt equipment for special uses; this
repair exists, the cost of freight includes all cost involved
would include such items as winterization kits, flashing
in preparing the item for shipment at point of use, and all
lights, two-way radios, tool kits, and similar items.
transportation and handling cost from point of use to
Individual estimates to overhaul such items will be made
designated CONUS point of repair.  When equipment
as appropriate and required.
cannot be repaired onsite, and cost must be incurred to
prepare the equipment for shipment regardless of
destination, such cost (including materials) will be
included in the estimate of cost to repair.
Section V. DISPOSITION INSTRUCTIONS
c. The item is not listed in table 2 as a "No Depot
9.  Eligibility of Materiel for Evacuation to Depot
Maintenance Equipment." Items which are "No Depot
Maintenance. AHU equipment covered by this bulletin
Maintenance Equipment" will be listed by NSN and
is eligible for evacuation to depot maintenance, if the
nomenclature, and arranged in numerical sequence in
below criteria are met:
a.
Depot  maintenance  authorized  in  the
10. Disposition Instructions. Disposition instructions
Maintenance Allocation Chart or by the ARRCOM
will be provided by ARRCOM for all items when repairs
National Inventory Control Point (NICP).
are required beyond those repairs authorized for
performance at the general support maintenance level
b. The technical inspection performed at the general
regardless of the repair expenditure limit, and with
support maintenance level indicates that required repairs
exception to those items fisted in table 2. The reporting
are not authorized for performance at the general
of materiel to the National Inventory Control Point (NICP)
support maintenance level, and the estimated cost of
for disposition instructions will be in accordance with
repair does not exceed the one-time repair expenditure
appropriate DA letters.
5

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