PSC AA14

Overview

The Product and Service Code (PSC) system is a governmentwide taxonomy that classifies the goods, services, and research the U.S. federal government buys so agencies can record “what” was purchased in FPDS/SAM, support reporting, and maintain consistent categorization via the PSC Manual on Acquisition.gov. PSC AA14 is defined as “Agriculture R&D Services; Agricultural research and services; R&D Administrative Expenses.” It is used when an R&D contract action in the Agriculture major area is for administrative expenses supporting agricultural R&D activities, distinct from basic, applied, and experimental development work or from R&D facilities and major equipment. This designation helps agencies separate the costs of administering agricultural research from the performance of research itself, improving transparency and comparability in federal reporting across research phases, expense categories, and plant/equipment investments associated with agriculture-related R&D activities.¹

What this PSC covers

• R&D administrative expenses tied to agricultural research and services under the Agriculture R&D major area, coded as AA14.¹
• Use when the contract action represents research and experimental development services and the effort is administrative in nature; do not assign an R&D code to products bought in support of R&D.¹
• Selected in FPDS as the Product or Service Code (data element 8A) to indicate “what” was bought for the action.¹
• Separate from AA11 Basic Research, AA12 Applied Research, and AA13 Experimental Development, which cover performance of research activities rather than administrative expenses.¹
• Distinct from AA15 Expenses for R&D Facilities and Major Equipment, which covers plant and major equipment, not administrative expenses.¹
• Specific inclusions or examples of “R&D Administrative Expenses” beyond the title are not detailed in the PSC Manual. Not specified by official sources²

Related NAICS and PSC codes

Type | Code | Descriptor

• | - | - PSC | AA11 | Agriculture R&D Services; Agricultural research and services; Basic Research¹ PSC | AA12 | Agriculture R&D Services; Agricultural research and services; Applied Research¹ PSC | AA13 | Agriculture R&D Services; Agricultural research and services; Experimental Development¹ PSC | AA15 | Agricultural Research & Services; R&D Facilities & Major Equipment¹

How AA14 fits within the R&D structure

• R&D PSCs use two letters for the major area and two digits for the R&D phase/expense category; for Agriculture, 11, 12, 13, 14, and 15 correspond to Basic Research, Applied Research, Experimental Development, R&D Administrative Expenses, and R&D Facilities & Major Equipment, respectively.¹
• The PSC Manual reiterates OMB A-11’s definition of R&D and instructs agencies to choose the predominant activity for coding; AA-series codes apply only to R&D services, not the purchase of products supporting R&D.¹

FPDS reporting notes for AA14

• PSC is recorded in FPDS data element 8A; the code should reflect the predominant product or service acquired on the action.¹
• Do not use AA14 for commodity buys; products supporting R&D must be coded with the appropriate product PSC instead of an R&D PSC.¹

Frequently asked questions

• What does PSC AA14 mean in practice?
  PSC AA14 designates Agriculture R&D administrative expenses. Use it when an R&D action supports agricultural research through administrative activities rather than conducting research, which would fall under AA11, AA12, or AA13.¹

• When should AA14 be used instead of AA15?
  Use AA14 for administrative expenses of Agriculture R&D. Use AA15 when the obligation is for R&D facilities and major equipment supporting agricultural research activities, not administrative support services.¹

• Does the PSC Manual define specific cost elements included in “R&D Administrative Expenses”?
  The PSC Manual lists “R&D Administrative Expenses” for AA14 but does not enumerate detailed cost elements or examples. Not specified by official sources²

• How are PSCs like AA14 used in FPDS/SAM reporting?
  PSCs indicate “what” was bought and are entered as FPDS data element 8A. For R&D services, select the R&D PSC that best reflects the predominant activity (e.g., AA14 for administrative support); product purchases supporting R&D must use product PSCs instead.¹

Useful resources

• G2X — PSC AA14 overview: https://app.g2xchange.com/psc/AA14
• Product and Service Code (PSC) Manual — April 2025 Edition (PDF).¹
• Acquisition.gov PSC Manual landing page (current index and files).²

References

1. PSC Manual April 2025 (PDF), Acquisition.gov. https://www.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf
2. Product and Service Code Manual, Acquisition.gov (landing page). https://www.acquisition.gov/psc-manual