Funded Transfers Funded transfers are those transfers or issues of end-use material between nonstock funded ships or units whose financial support is provided by different operating budgets. The units under the same type commander, but classified under different Five-Year Defense Programs or a budget activity, are financed by different operating budgets. The A summary is used to report the transfer/issue of material that result in charges to the receiving activity’s fund and credit to the transferring activity’s operating budget. The A summary credits are applied to the operating budget level (e.g., type commander) only and not to the applicable ship or unit’s mission support operating target. Cost Transfers Cost (statistical) transfers or issues of end-use material between nonstock funded ships or units generally occur when both the receiving and transferring activity is funded by the same operating budget. The B summary results in a cost adjustment between the unit identification codes of the activities. The B summary transactions have no effect on the operating target of the transferring or receiving activities. Transfers to Other Ships or Afloat Units Material transfers to other ships or units must be approved by the commanding officer. Each transaction is covered by an individually priced invoice. The transferring activity obtains a copy of the receipt document from the receiving activity. However, receipts are not required for material transferred by supply ships during underway replenishment. The original invoice will be held for summarization (discussed later in this chapter). The categories of material involved in transfers are the DBOF (formerly Navy Stock Fund [NSF]) and the Navy Stock Account (NSA). TRANSFERS BETWEEN SHIPS UNDER THE SAME TYCOM.— Transfers of DBOF (formerly NSF) type material between the same TYCOM is nonchargeable. The material transfers will be included in the B summary of the transferring ship or activity. This also covers transfers of TYCOM centrally procured material.    This procedure does not include subsistence, ship’s store stock, and resale clothing. TRANSFERS BETWEEN UNITS/FUNC- TIONS FUNDED BY DIFFERENT OPERATING BUDGETS.— Transfers of DBOF (formerly NSF) type material between ships of different TYCOM are chargeable transactions. The value of the material transfers will be included in the A summary of the transferring unit. This procedure does not include subsistence, ship’s store stock, and resale clothing. APA MATERIAL TRANSFERS.— The inter-ship transfers of APA material are nonchargeable transactions that are not required to be summarized. However, these transactions are required to be documented and a copy retained in file as proof of transfer. TRANSFER OF PETROLEUM PROD- UCTS.— Fund code UZ is used by SAC 207 activities for requisitioning or purchasing aviation fuels. When the transaction is processed, it will appear in the appropriate Financial Inventory Report (FIR) caption. The value of materials received for stock from other supply officers are processed as FIR caption F4. The receipts from procurement (commercial activities) will be processed as FIR caption A1. The transferring activity will show the transaction in FIR caption P4 (transfer to other supply officer-stock). Transfer of fuels from SAC 207 stock to ship’s own use or other ship’s propulsion or power generation will be charged to the fleet commander’s centrally managed allotment. Transfer of fuels and lubricants from SAC 207 ships for use in ship’s vehicles ashore is processed as an issue and charged to the ship’s OPTAR. Issues to Aviation Units by Aviation Ships.— Issue of aviation fuels by SAC 207 activities to support squadrons is normally conducted on DD Form 1348 (6-pt). The requisition will cite the squadron’s fund code (for example 7B) that will be charged for the fuel issue. The SAC 207 issuing ship will process the transaction on FIR caption J1 (issue with reimbursement-service use). In-flight Refueling by Navy/Marine Corps Tankers.— The in-flight refueling operations are conducted by squadrons while deployed or NOT deployed. When NOT deployed, the material control officer of the transferring squadron is responsible for providing the local in-flight refueling form for the pilot to record the transactions. The form should contain the information needed to effect proper billing and reporting such as the unit identification code (UIC) of the receiving squadron.    The custodian of the tanker aircraft is responsible for effecting the billing of all fuel delivered during in-flight refueling. 6-22