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For all contracts, the contracting office assigns a two-digit ACRN to each line of accounting

containing unique accounting information in accordance with the requirements contained in

the Defense Federal Acquisition Regulation Supplement (DFARS). Obligations are

established at the ACRN level to ensure that funds are available to cover disbursements.

DFAS allocates the payments to the ACRNs in an attempt to match contractor

payments to the corresponding obligations.

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Q: How is a government Accounting Classification Reference Number used in DFARS?
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