PSC K072

Overview

The Product Service Code (PSC) is a four-character taxonomy the U.S. federal government uses to classify supplies and services in procurement records. PSCs support consistent reporting in systems such as FPDS and SAM and are maintained in the Product and Service Code Manual on Acquisition.gov to enable analysis, spend visibility, and contracting data standardization. PSC K072 is listed in the PSC Manual as "Modification of Equipment‑ Household and Commercial Furnishings and Appliances." It classifies contract line items and procurement actions that procure modification, alteration, retrofit, or similar work performed on household or commercial furnishings and appliances for reporting and analytics purposes.¹

What this PSC covers

• Modification of household furnishings and fixtures.¹
• Modification of commercial furnishings and fixtures.¹
• Modification, retrofit, or adaptation of appliances (residential or commercial).¹
• Alteration or refurbishment of fabricated furniture items.¹
• Component modification or upgrades necessary to return furnishings/appliances to service.¹

Related NAICS and PSC codes

Source: PSC Manual.¹

Coding and reporting guidance

Contracting records must include a PSC at the contract line‑item level; line items should use the code representing the predominant supplies or services procured. Agencies should reference the active PSC list and the PGI guidance on line‑item reporting when selecting or validating a PSC for reporting.²

Frequently asked questions

• Q: What is the official name of PSC K072?
  A: PSC K072 is officially recorded as "Modification of Equipment‑ Household and Commercial Furnishings and Appliances" in the PSC Manual.¹

• Q: When should K072 be used on a contract line item?
  A: Use K072 when the predominant line‑item work is modification, retrofit, or alteration of household or commercial furnishings and appliances; select the PSC that represents the predominant dollar value of the line item and follow agency reporting rules.²

• Q: Is there a required NAICS mapping for K072?
  A: The PSC Manual does not prescribe a single NAICS for K072. NAICS selection should reflect the industry most related to the predominant supplies or services in the award. Not specified by official sources.¹

• Q: Where are active PSCs and updates published?
  A: The active PSC list and the current PSC Manual are published on Acquisition.gov; FPDS also publishes reporting guidance and active-code information used in contract reporting.³

Useful resources

• G2X — PSC K072 (G2X page)
• Product and Service Code Manual (PSC Manual April 2025).¹
• PGI 204.7103 (Contract line items — PSC reporting and line‑item requirements).²
• FPDS release notes / code guidance (FPDS reporting/wiki).³

References

1. Product and Service Code Manual (PSC Manual April 2025). https://www.acquisition.gov/content/psc-manual-april-2025.pdf
2. PGI 204.7103 — Contract line items. https://www.acquisition.gov/node/55711/printable/print
3. FPDS release/wiki entry V1.4_SP12.0. https://www.fpds.gov/wiki/index.php/V1.4_SP12.0