Establish separate line items for deliverables that have the following characteristics except as provided at 4.1005-2:

1. (a) Separately identifiable.

   1. (1) A supply is separately identifiable if it has its own identification (e.g., national stock number (NSN), item description, manufacturer's part number).

   2. (2) Services are separately identifiable if they have no more than one statement of work or performance work statement.

   3. (3) If the procurement instrument involves a first article (see subpart  9.3), establish a separate line item for each item requiring a separate approval. If the first article consists of a lot composed of a mixture of items that will be approved as a single lot, a single line item may be used.

2. (b) Single unit price or total price.

3. (c) Single accounting classification citation. A single deliverable may be funded by multiple accounting classifications when the deliverable effort cannot be otherwise subdivided.

4. (d) Separate delivery schedule, destination, period of performance, or place of performance.

5. (e) Single contract pricing type (e.g., fixed-price or cost-reimbursement).