PSC W026

Overview

The Product Service Code (PSC) system standardizes how the U.S. federal government classifies goods and services for procurement, enabling consistent reporting in systems such as FPDS and SAM and supporting spend analysis, reporting, and policy implementation. The list of active PSCs and the governing Product and Service Codes Manual are maintained via official acquisition channels; PSC entries identify the product or service category but do not substitute for contract terms or technical specifications. PSC W026 is the lease/rental category associated with tires and tubes within this taxonomy and is used when the reporting action is a lease or rental rather than a supply purchase. ¹

See also on G2X:

• PSC W026
• PSC N026
• PSC J026

What this PSC covers

• Lease or rental of pneumatic tires.
• Lease or rental of solid and cushion tires.
• Short-term rental of tube assemblies.
• Temporary supply of retreaded or rebuilt tires.
• Leasing of tire repair kits and associated consumable assemblies.
  Not specified in detailed line-item scope by the public PSC manual; contracting officers rely on the label and contract description to confirm applicability. ¹

Related NAICS and PSC codes

There is no single mandatory NAICS crosswalk published for each PSC on a public per‑code index; FPDS line-item reporting and the Product and Service Codes Manual govern how PSCs are selected and how NAICS codes are reported alongside PSC selections. Not specified by official crosswalks on a per-code public index. ¹

Usage in federal procurement reporting

• PSCs are selected at the contract or line-item level in FPDS‑NG to represent the predominant product or service procured; lease/rental PSCs in the W‑group are used when the transaction is a lease or rental arrangement reported in FPDS. ²
• Contracts that principally lease tires or tubes will typically carry PSC W026 on the relevant line items; complementary service or supply codes for related actions commonly appear as PSC N026, PSC J026, or PSC L026. ²

Frequently asked questions

• What distinguishes PSC W026 from PSC 2610 or 2630?
  PSC W026 indicates a lease or rental transaction for tires and tubes, whereas four‑digit commodity PSCs such as 2610 (pneumatic tires and tubes) or 2630 designate supply acquisitions; choose the PSC that matches the procurement type (lease/rental versus purchase). ²

• When should a contracting officer use W026 versus N026 on an award?
  Use PSC W026 when the line item reports a lease or rental of the tire/tube equipment itself; use PSC N026 for installation, onsite service, or contractor-performed maintenance where services—not an equipment lease—are predominant. FPDS selection follows the predominant activity. ²

• Do lease-to-own arrangements still use W026?
  Classification depends on how the transaction is reported; if the award is reported as a lease/rental under FPDS reporting rules, PSC W026 may be appropriate even if ownership transfers later. Contract terms and FPDS reporting guidance determine the final code selection. ²

• Are there regulatory sourcing restrictions tied to W026 (e.g., Buy American/Berry Amendment)?
  Regulatory sourcing restrictions apply by statute and by the underlying supply item; whether a W026 action is subject to a specific restriction depends on the item characteristics and statutory definitions. Consult FAR/DFARS/PGI guidance for when PSC classification factors into statutory application. ³

Useful resources

• PSC W026 — G2X internal overview (code page).
• Product and Service Codes Manual — Acquisition.gov Business Zone (PSC manual and index). ¹
• FPDS — Glossary and guidance for PSC selection and FPDS reporting rules. ²
• DFARS/PGI — PGI Part 204 (FPDS/PSC reporting and administrative matters). ³

References

1. https://www.acquisition.gov/content/business-zone
2. https://www.fpds.gov/help_V1_1/Glossary.htm
3. https://www.acquisition.gov/dfarspgi/pgi-part-204-administrative-and-information-matters