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In this tutorial, Shelly explains the concept of Contract Line Item Numbers (CLINs) in defense contracts. CLINs are used to categorize the different commodities being procured, such as specific labor hours, travel funding, quantities of products, and special equipment. They ensure accounting traceability by identifying supplies or services as separate line items on a contract. CLINs are mandatory for various types of contracts, including government-wide acquisition contracts, multi-agency contracts, federal supply schedule contracts, indefinite delivery contracts, purchase orders for pre-priced supplies or services, and task and delivery orders. Each CLIN must fulfill four specific requirements.