Comptroller of the Department of Defense,
Unit Cost Resourcing Guidance, 15 October 1990.

Department of Defense Financial Management
Regulation, DoD 7000.14-R, Volume 1,
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Systems, and Requirements, May 1993.

Department of Defense Financial Management
Regulation, DoD 7000.14-R, Volume 11B,
Reimbursable Operations, Policy and Procedures -
Defense Business Operations Fund (DBOF), December 1994.