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