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 typical.

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

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 mission.