PSC AB14

Overview

The Product Service Code (PSC) system classifies the products, services, and research and development (R&D) the U.S. federal government buys, supporting consistent reporting and analysis across procurement systems. PSCs are maintained by GSA through the PSC Manual and are recorded on contract actions reported in the Federal Procurement Data System (FPDS). ¹
PSC AB14 denotes “Community and Regional Development R&D Services; Community development; R&D Administrative Expenses.” It is used when obligations support the administrative costs of community development research efforts, such as operating costs of research facilities and equipment and other overhead tied to an R&D program. The code distinguishes administrative support from the conduct of research and from the acquisition of facilities or major equipment. ²

What this PSC covers

• Administrative and overhead expenses that support community development R&D programs. ²
• Operating costs of R&D facilities (e.g., utilities, maintenance) when directly tied to community development research activities. ²
• Costs of operating R&D equipment used in community development research (e.g., calibration, service contracts). ²
• Centralized R&D administrative functions for community development programs (e.g., research administration offices, sponsored programs support). ²
• Programmatic support expenses necessary to execute community development R&D, distinct from performing the research itself. ²
• Non-research management expenses associated with community development R&D portfolios. ²

Related NAICS and PSC codes

Coding boundaries within AB1x (community development R&D)

Within the AB1x family, AB11 covers basic research, AB12 applied research, and AB13 experimental development. AB14 is limited to administrative expenses for R&D, while AB15 covers expenses for R&D facilities and major equipment. ²

FPDS reporting note

The PSC is captured in FPDS as data element 8A “Product or Service Code,” and values must be valid PSCs defined by the PSC Manual. Selecting the correct code is based on the predominant purpose/value of the action; AB14 applies when the obligation’s primary purpose is R&D administrative expense for community development. ³

Frequently asked questions

• When should PSC AB14 be used instead of AB13?

  • Use AB13 when the work is experimental development (conducting R&D). Use AB14 when the obligation funds administrative expenses that support the R&D program rather than performing the research. ²

• Does AB14 include construction or purchase of major R&D equipment?

  • No. Expenses for R&D facilities or major movable R&D equipment are coded under AB15. AB14 is for administrative expenses (e.g., operating costs) tied to the R&D effort, not capital assets or major systems. ²

• How is “administrative expenses for R&D” defined for AB14?

  • The PSC Manual defines administrative expenses as costs such as operating research facilities and equipment and other overhead necessary to execute an R&D program. For community development R&D, those costs are reported under AB14. ²

• Where is AB14 recorded in FPDS?

  • PSCs are entered in FPDS data element 8A. Contracting officials must select the code that best represents the predominant purpose; for administrative expenses supporting community development R&D, that is AB14. ³

• Are official NAICS crosswalks published for AB14?

  • Not specified by official sources. ¹

Useful resources

• G2X — PSC AB14: https://app.g2xchange.com/psc/AB14
• Acquisition.gov — Product and Service Code (PSC) Manual library. ¹
• PSC Manual (April 2025) — definitions for R&D categories and AB-series descriptors. ²
• FPDS — Data Dictionary for element 8A (Product or Service Code). ³

References

1. Acquisition.gov — Product and Service Code (PSC) Manual library: https://www.acquisition.gov/psc-manual
2. PSC Manual April 2025 (PDF): https://login.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf
3. FPDS — V1.4 Data Dictionary, element 8A (Product or Service Code): https://www.fpds.gov/wiki/index.php/V1.4_FPDS-NG_Data_Dictionary