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In this tutorial, Shelly explains the concept of Contract Line Item Numbers (CLINs) in defense contracts. CLINs serve to categorize the contract based on specific commodities being procured, such as labor hours, travel funding, quantities of products, and special equipment. They facilitate the identification of supplies or services as distinct line items, ensuring accounting traceability. CLINs are essential for various types of contracts, including government-wide acquisition contracts, multi-agency contracts, federal supply schedules, indefinite delivery contracts, purchase orders for pre-priced supplies or services, and task and delivery orders. Each CLIN comprises four key elements.