What is a Delivery Source Code?

A single digit code on every line on a Letter of Offer and Acceptance that identifies the source for the item. Codes include:

S = Shipment from DoD stocks or performance by DoD personnel

P = From new procurement

R = From rebuild, repair, or modification by the USG

X = Mixed source, such as stock and procurement, or undetermined

E = Excess items, as is

F = Special Defense Acquisition Fund items

Also known as "Source of Supply (SoS) Code."

A process, authorized by the Arms Export Control Act, through which eligible foreign governments and international organizations may purchase defense articles, services, and training from the United States Government.

A financial system providing DoD-level financial management functions for the security assistance (SA) program. This includes centralized Foreign Military Sales (FMS) trust fund accounting, foreign customer billing, and financial management reporting. DIFS consolidates FMS data from the Army, Navy, Air Force, and other implementing agencies, and provides efficient accountability for oversight of the financial and program management aspects of SA.

The legal instrument used by the USG to transfer itemized defense articles, defense services, and design and construction services to foreign partners.

When used under the authorities provided in the Arms Export Control Act for Foreign Military Sales, the LOA is a binding agreement signed by the USG and the foreign partner to transfer such articles and services.

When used under Building Partnership Capacity (BPC) authorities, the BPC LOA is not signed by the Benefitting Partner.