(a) Except as provided in 4.1005-2, each line item or subline item shall include in the schedule (described at 12.303(b)(4), 14.201-2, or 15.204-2, or in a comparable section of the procurement instrument), at a minimum, the following information as separate, distinct data elements:

1. (1) Line item or subline item number established in accordance with agency procedures.
2. (2) Description of what is being purchased.
3. (3) Product or Service Code (PSC).

4. (4) Accounting classification citation.

   1. (i) Line items or deliverable subline items. If multiple accounting classifications for a single deliverable apply, include the dollar amount for each accounting classification in the schedule (or a comparable section of the procurement instrument).
   2. (ii) Informational subline items. An accounting classification citation is not required. (See 4.1004).

5. (5)

   1. (i) For fixed-price line items:

      1. (A) Unit of measure.
      2. (B) Quantity.
      3. (C) Unit price.
      4. (D) Total price.

   2. (ii) For cost-reimbursement line items:

      1. (A) Unit of measure.
      2. (B) Quantity.
      3. (C) Estimated cost.
      4. (D) Fee (if any).
      5. (E) Total estimated cost plus any fee.