Encl. (3) to COMDTINST 4610.6
(3) If the item loses its identity at the place of repair and another is shipped to replace it,
including charges for transportation of the replacement item on the TDR is proper.
g.
Repair Costs Charged by Military Facilities With a Cost Accounting System. In
addition to the direct costs of material and labor, military services must include overhead
costs in the amount of the claim. Where a cost accounting system is used, the overhead
costs provided by that system will be included in the repair cost statement. If all overhead
costs are not provided for by the cost accounting system, repair costs should be computed
using the procedures in the following paragraph.
h.
Repair Costs (Direct and Indirect) Charged by Military Facilities Without a Cost
Accounting System. Activities which do not have detailed cost accounting data should
compute the cost of repair work as follows:
(1) For repair work performed by civilians, charge the cost of the regular civilian time
plus 42.9 percent. This percentage covers the cost of annual leave, sick leave,
holidays, and contributions to employee benefit programs.
(2) Add the direct cost of any civilian overtime to (1) above, but do not add the 42.9
percent to overtime.
(3) Add the direct cost of work performed by military personnel to (1) and (2) above.
Use the standard daily or hourly rates published in COMDTINST 7310.1E. Multiply
the number of hours or days worked times the applicable standard rate, plus 32
percent of the total standard rate for enlisted personnel and 20 percent for officers, as
prescribed in COMDTINST 7310.1E. These percentages cover the leave, holidays,
and certain other personnel costs not included in the standard rate.
(4) Increase the sum of (1), (2), and (3) above by 30 percent. This percentage covers costs
such as administration, heat, light, and water.
(5) Increase direct material costs by 3.5 percent as prescribed in COMDTINST 7310.1E
for accessorial costs (packing, crating, and handling) of material
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