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# GovCon Accounting Definitions

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- GovCon Accounting Definitions

## [What is an ODC?](https://sql.sympaq.com/definitions/what-is-an-odc)

ODC is a cost accounting acronym for Other Direct Costs. ODCs include non-labor elements of cost that can readily be identified to a contract or a grant and include - but are not limited to - direct charges related to travel, materials, supplies, telecommunications, and equipment. 

## [What is a G&A Expense?](https://sql.sympaq.com/definitions/what-is-a-ga-expense)

G&A is an abbreviation for General and Administrative, and is sometimes referred to as SG&A. This expense type is indirect and will be incurred to the benefit of the business as a whole and not for a particular division or department within a business. Accounting and human resources are examples of G&A expenses. G&A...

## [What is a PLC?](https://sql.sympaq.com/definitions/what-is-a-plc)

PLC is an abbreviation for Project Labor Category. When providing staff augmentation services to the Federal Government, the labor associated with a particular skill set assigned to a project (e.g., contract) is designated as a labor category. An example of a PLC is Subject Matter Expert (SME). Billing and pay rates for...

## [What is a Public Voucher?](https://sql.sympaq.com/definitions/what-is-a-public-voucher)

A Public Voucher (for Services Other Than Personal) - also known by its nomenclature SF1034 - is a standard form used for invoicing the federal government for services rendered during a period of performance. It is widely used for government contract invoicing for flexibly priced contracts, and is often used in conjunction...

## [What is a CLIN?](https://sql.sympaq.com/definitions/what-is-a-clin)

A CLIN is an acronym for Contract Line Item Number and can have different meanings depending on the type of contract. In some cases, a CLIN can represent a deliverable (e.g., task order) within a statement of work, and in others, a CLIN can represent an element of cost such as labor or travel incurred in the performance of...

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