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In this tutorial, Shelly explains Contract Line Item Numbers (CLINs), which are crucial components of defense contracts that categorize the procurement of various commodities. CLINs provide detailed identification for items such as labor hours, travel funding, and special equipment, ensuring accounting traceability. They are mandatory for various contract types, including government-wide acquisition contracts, multi-agency contracts, federal supply schedules, indefinite delivery contracts, purchase orders, and task and delivery orders. Each CLIN includes four key elements necessary for effective contract management.