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Contract Line Item Numbers, or CLINs, are essential in defense contracts as they break down the contract by the commodities being procured, such as labor hours, travel funding, quantity, and special equipment. They help identify supplies or services to be acquired as separately identified line items on a contract, providing accounting traceability. CLINs are required for various types of contracts, including government-wide acquisition contracts, federal supply schedule contracts, indefinite delivery contracts, and purchase orders. CLINs must include specific details such as a unique number, description, quantity, and unit price.