PSC AL14

Overview

The Product and Service Code (PSC) system standardizes how the U.S. federal government classifies what is bought in contracting. PSCs enable agencies to record, search, and analyze contract actions in federal reporting systems, and the taxonomy is maintained through the official PSC Manual. These codes identify the nature of products, services, and research and development procured and reported in FPDS. ¹

PSC AL14 is the Research and Development (R&D) code for Income Security; R&D Administrative Expenses. It is used to report obligations whose primary purpose is the administration of Income Security R&D portfolios, distinct from basic research, applied research, experimental development, or facilities and major equipment spending. ²

See also on G2X:

• G2X — PSC AL14 overview
  • https://app.g2xchange.com/psc/AL14
• Related: AL11 Basic Research; AL15 R&D Facilities and Major Equipment

What this PSC covers

• Administrative expenses tied to Income Security R&D efforts, as identified by the PSC description for AL14. ²
• Obligations for administering R&D activities in the Income Security objective area rather than performing research deliverables themselves. ²
• Use when the predominant purpose of the action is R&D administration in this domain, consistent with PSC selection based on the predominant product or service in FPDS reporting. ²
• Does not include purchases of products used in support of R&D; such items must be coded with the appropriate product PSCs, not an R&D PSC. ²
• Excludes R&D facilities and major equipment expenditures, which are reported under AL15. ²
• Performance of research work should instead use AL11 (Basic), AL12 (Applied), or AL13 (Experimental Development). ²
• Specific administrative activities covered under AL14 are not further enumerated in official sources. Not specified by official sources ¹

Related NAICS and PSC codes

Per the PSC Manual. ²

Frequently asked questions

• What does PSC AL14 represent?

  PSC AL14 denotes Income Security R&D Services; Income Security; R&D Administrative Expenses. It is intended for obligations whose main purpose is managing or administering Income Security-related R&D portfolios, not conducting basic, applied, or experimental development research, nor funding facilities and major equipment. ²

• When should AL14 not be used?

  Do not use AL14 for research performance or R&D facility/equipment investments. Use AL11, AL12, or AL13 for research work, and AL15 for facilities and major equipment obligations tied to Income Security. ²

• Does AL14 map to a specific NAICS code?

  No official crosswalk assigns a single NAICS to AL14. NAICS selection depends on the principal purpose of the requirement (e.g., administrative support, professional services) and is not prescribed by the PSC Manual. Not specified by official sources ¹
  See also on G2X: https://app.g2xchange.com/psc/AL14

• Are PSC codes like AL14 used for grants or assistance awards?

  PSCs categorize “what was bought” for federal contract actions recorded in FPDS and used in procurement reporting and analysis. Assistance instruments (e.g., grants, cooperative agreements) are categorized under different systems and are not coded with PSCs. ²

Useful resources

• G2X — PSC AL14: https://app.g2xchange.com/psc/AL14
• Product and Service Code Manual (April 2025), Acquisition.gov. ²
• Product and Service Code Manual library, Acquisition.gov (current and archives). ¹

References

1. Acquisition.gov — Product and Service Code Manual portal: https://www.acquisition.gov/psc-manual
2. Acquisition.gov — PSC Manual April 2025 (PDF): https://www.acquisition.gov/content/psc-manual-april-2025.pdf