Figure 1-2.DD Form 1149.
previous estimates based on jobs of a similar nature.
When completed, this information is used by unit
managers and higher commands for developing
planning standards. Although labor accounting
systems can vary slightly from one command to
another, the system described here can be considered
CATEGORIES OF LABOR
The type of labor performed must be broken down
and reported by category to show how labor has been
used. For timekeeping and labor reporting purposes,
all labor is classified as either productive or overhead.
PRODUCTIVE LABOR includes labor that directly
or indirectly contributes to the accomplishment of the
mission of the unit, including construction operations,
military operations, and training. Productive labor is
accounted for in three categories: direct labor,
indirect labor, and military, which is called other on
some timekeeping cards.
1. DIRECT LABOR includes labor expended
directly on assigned construction tasks either in the field
or in the shop that contributes directly to the completion
of an end product. Direct labor must be reported
separately for each assigned construction task.
2. INDIRECT LABOR comprises labor required
to support construction operations but does not produce
an end product itself.
3. MILITARY or Other includes military
functions and training necessary to support the