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MIL-STD-1260 Revision A, March 10, 1986
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UNIFORM COST ACCOUNTING AND REPORTING SYSTEM
Includes all amendments and changes through Cancellation Notice 1, February 27, 1995
Additional Comments: CNCL NO S/S
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This standard prescribes principles for the accumulation, distribution and reporting of cost at GOCO ammunition plants. It will incorporate accepted accounting practices for both process and job order cost systems.

The Uniform Cost Accounting and Reporting System (UCARS) established by this standard applies to all GOCO ammunition plants operated by DOD.