PSC AH14

Overview

The Product Service Code (PSC) is a governmentwide taxonomy used in FPDS/SAM to classify purchased products, services, and research and development (R&D), enabling consistent reporting, analysis, and management of federal spending. PSCs are governed and updated through the PSC Manual maintained on Acquisition.gov. ¹

AH14 denotes Natural Resources and Environment R&D Services; Water Resources; R&D Administrative Expenses. Per the PSC Manual, AH14 is used for the administrative-expense stage of water resources R&D—covering operating costs of research facilities and equipment and other overhead costs—distinct from basic/applied research, experimental development, and facilities/major equipment purchases. ¹

What this PSC covers

• Administrative expenses associated with water resources R&D within the Natural Resources and Environment portfolio. ¹
• Operating costs for R&D facilities and equipment supporting water resources research programs. ¹
• Program overhead and other indirect costs incurred to execute water resources R&D initiatives. ¹
• Actions recorded in FPDS/SAM to indicate “what was bought” when the predominant purpose is administrative support for water resources R&D. ¹
• Use when the fourth position of the R&D PSC (stage indicator) aligns to “Administrative Expenses for R&D.” ¹
• Classification is based on the subject area (water resources) rather than the mission platform or organization. ¹

Related NAICS and PSC codes

Source: PSC Manual (April 2025). ¹

How AH14 differs from adjacent AH1x codes

• Versus AH11 and AH12: AH14 is not direct research; it captures administrative/overhead costs. AH11 is basic research; AH12 is applied research in water resources. ¹
• Versus AH13: AH14 does not include creating or improving products/processes; AH13 covers experimental development activities. ¹
• Versus AH15: AH14 excludes purchase/construction of R&D facilities or major movable R&D equipment; those belong under AH15. ¹

Coding guidance (R&D code structure)

• R&D PSCs use a 4-character pattern: “A” (R&D), a major area letter (for example, “H” for Natural Resources and Environment), a numeric sub-area (for example, “1” for Water Resources), and a stage digit (1–5). ¹
• Stage meanings: (1) Basic Research; (2) Applied Research; (3) Experimental Development; (4) Administrative Expenses for R&D; (5) Expenses for R&D Facilities and Major Equipment. ¹

Borderline classification notes

• The PSC Manual emphasizes subject-based classification. Environmental topics (for example, water quality) remain in the Natural Resources and Environment family even if related to other mission domains. ¹
• Non-R&D environmental services (for example, development of environmental impact statements under F110 or environmental remediation under F108) are coded in the F-series, not in A-series R&D. ¹

Frequently asked questions

• What exactly counts as “R&D administrative expenses” under AH14? The PSC Manual defines administrative expenses for R&D as expenses such as operating costs of research facilities and equipment and other overhead costs. Applied to water resources, AH14 captures these indirect/supportive costs rather than research performance itself. ¹

• When should AH14 be used instead of AH11–AH13 or AH15? Use AH14 when the predominant purpose is administrative/overhead for water resources R&D. Use AH11–AH13 for basic/applied/experimental development research actions, and AH15 for facilities or major equipment tied to water resources R&D. ¹

• Are official NAICS crosswalks published for AH14? Not specified by official sources ².

• Does AH14 include environmental consulting or compliance services? No. Such non-R&D environmental services typically fall under F-series codes (for example, F110 for environmental impact statements and F108 for remediation), while AH14 is strictly administrative expenses for water resources R&D. ¹

• Where is the PSC entered in federal reporting systems? The PSC is captured in FPDS/SAM to designate “what was bought.” For R&D services, select the correct A-series code based on subject area and stage. ¹

Useful resources

• G2X — PSC AH14 overview: https://app.g2xchange.com/psc/AH14
• Product and Service Code Manual (April 2025 PDF), official code definitions and R&D stage guidance. ¹
• PSC Manual library (latest/current and archives). ²
• PSC April 2025.xlsx (current machine-readable listing). ³

References

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