S&A

Shipping and Administrative refers to costs associated with packaging, shipping, handling, and administrative processing of contract deliverables. S&A costs may be included in unit prices, charged as separate line items, or addressed through standard commercial terms.

Understanding how S&A costs are treated in a contract affects pricing strategies and invoice preparation. Some contracts include S&A in the delivered price, while others reimburse actual shipping costs. FOB terms determine when title and risk transfer, affecting how S&A responsibilities are allocated between the government and contractor.