6509.17,23.2-23.63
Page 1 of 12
FOREST SERVICE HANDBOOK
Portland, Oregon
FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK
R-6 Supplement No. 6509.17-92-6
Effective November 13, 1992
POSTING NOTICE. Supplements to this handbook are numbered consecutively.
Check the last transmittal sheet received for this handbook to see that the above
supplement number is in sequence. If not, obtain intervening supplement(s) at once
from the Information Center. Do not post this supplement until the missing one(s)
is received and posted. After posting, place the transmittal at the front of the title
and retain until the first transmittal of the next calendar year is received.
The last R-6 Supplement to this handbook was 6509.17-92-5. (6509.17,2123.15)
Document Name
6509.17,23.2-23.63
Digest:
Finalizes Region 6 ATSA chapter previously in draft.
/s/ John E. Lowe
JOHN E. LOWE
Regional Forester
Superseded New
(Number of Sheets)
11
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
6509.17,23.2-23.63
Page 2 of 12
FSH 6509.17 - AUTOMATED TIMBER SALE ACCOUNTING HANDBOOK
R-6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
CHAPTER 20 - NEW SALES INPUT, RECURRING TRANSACTIONS AND
MODIFICATIONS - DELETIONS OF BASIC CONTRACT DATA
23.2 - Transactions 0201 Through 0203.
23.21 - 0201 Transaction - Species-Volumes-Rates (Form FS-6500-171, Timber
Species-Rate).
For instructions on entering discount information in ATSA see FSH 6509.17,2123.15, section 23.15
23.21b - Species-Product-Unit of Measure Combination.
4. Data Items
a. Species. Regionally assigned species codes are as follows:
SPECIES
(Table R0700)
SPECIES NAME
(Table S0700)
AF
AH
AP
BC
BO
CR
DF
DFW
DW
ES
GC
GF
H
IC
IPC
JP
JU
KP
LO
LP
M
MD
MH
NF
OM
PC
PP
PS
RA
Sub-Alpine fir
Oregon Ash
White Bark Pine
Black Cottonwood
California Black Oak
Cherry
Douglas-fir - Eastside R6
Douglas-fir - Westside R6
Dogwood
Englemann spruce
Golden Chinkquapin
Grand Fir
Western Hemlock
Incense Cedar
Ineffective Purchaser Credit
Jeffery Pine
Juniper
Knobcone Pine
Live Oak
Lodgepole Pine
Big Leaf Maple
Madrone
Mountain Hemlock
Noble Fir
Myrtlewood
Port Orford Cedar
Ponderosa Pine
Pacific Silver Fir
Red Alder
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
RC
RW
SF
SP
SS
TA
TO
WF
WL
WO
WP
Y
YC
ZZC
MUSH
FERN
MOSS
BG
BURL
MISC
NONE
6509.17,23.2-23.63
Page 3 of 12
Western Red Cedar
Redwood
Shasta Red Fir
Sugar Pine
Sitka Spruce
Quaking Aspen
Tan Oak
White Fir
Western Larch
Oregon White Oak
Western White Pine
Pacific Yew
Alaska Yellow Cedar
Per Acre Material
Mushrooms
Ferns
Moss
Beargrass
Burls
Misc. Products
b. Product. Product codes are as follows:
Table S0100 - Product Codes and Names
PRODUCT CODE
PRODUCT NAME
01
02
03
04
05
06
07
08
Sawtimber
Pulpwood
Poles
Pilings
Mine Props
Posts
Fuelwood
Excel Wood (Wood Shavings
used for Packaging)
Ties
Coop Bolts
Acid/Dist.
Float Logs
Trap Float
Misc-Conv.
Xmas Trees
Nav Stores
Non Conv.
Cull Logs
09
10
11
12
13
14
15
16
17
18
These codes do not agree in all instances with the coding used on the FS-2400-17.
Use the above codes for the ATSA data entry. Accurate product codes are essential
for accurate upward reporting.
Cooperage bolts being used for barrel making requires a product code of 10.
Cooperage bolts being used for other purposes are to be input with a product code
14 (miscellaneous convertible). A contract containing both convertible and
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
6509.17,23.2-23.63
Page 4 of 12
nonconvertible material might have product code 11, 15, 16, or 17, and have a size
class other than 1.
The following product codes represent non-convertible material:
11 = Acid or Distillate Wood
15 = Christmas trees
16 = Naval stores
17 = Miscellaneous Non-Convertible
Do not use conversion factors with these products.
c. Unit of Measure. (Columns 25-26). The initial insert of a SPU that has a
unit of measure code other than 01 must be accompanied by conversion information.
Unit of measure codes are as follows from Table S0200:
UNIT OF MEASURE CODE
01
02
03
04
05
06
07
UNIT OF MEASURE NAME
MBF
CORDS
CUNIT
PIECE
TON
LN FT
PAM
23.21d - Original Quantity Estimate. If the original quantity estimate (volume) is
entered in error, revise the "original" quantity estimate field within the quarter of
bid date. The corrected original quantity estimate will appear on the Cut and Sold
Report at quarter-end. If only the revised quantity estimate is modified for
corrections within the quarter of bid date, the Cut and Sold will have to be adjusted
manually.
The original quantity estimate should be input according to the species distribution
in the cruise. For example, if 2000 MBF of Douglas fir, 1000 MBF of White fir, and
200 MBF of "other" volume was cruised, but the appraisal and contract grouped the
White fir and other species, ATSA input should be 2000 MBF DF, 1000 MBF WF,
and the remaining 200 MBF distributed between anticipated other species. ZZC is
not an acceptable species code for sawtimber material (Product/Unit of measure
0101) on scaled sales. ZZC may be used for per acre material coding. This proper
coding method will help to reflect accurate effective purchaser credit and accurate
management reports since the ATSA system automatically adjusts for volume
overruns.
23.21e - Revised Quantity Estimates. The revision of quantity estimates will be
based on the sale administrator/contracting officer input unless the revision is being
made to reflect final sale volume. The ATSA system will automatically revise
estimates for volume overruns, but sale administrators should provide the
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
6509.17,23.2-23.63
Page 5 of 12
information when a volume underrun will occur and manual adjustments will be
necessary. Revision of quantity estimates is necessary for accurate purchaser credit
and management reporting. The ATSA system uses this field to determine
remaining above base value and remaining volume under contract. When
indicators point to possible volume overruns or underruns it is essential for Sale
Administrators to take action.
23.21h - Escalation Data.
1. Index Name. An approved index for the Westside Forests in Region 6 is as
follows:
INDEX NAME
EXPLANATION
PNWC
Pacific Northwest Coastal
2. Index Species. Use the following species and index codes with the PNWC
index:
PNWC:
SPECIES
INDEX CODE
DFW
HEM/FIR
PDF
PHF
3. Base Index. When a base index is entered incorrectly, modify ATSA to the
correct index. The correct rates will carry forward to the next quarter, but
corrections to charges may be necessary for volume hauled prior to the change.
23.22 - 0202 Transaction - Contract Species Conversion Factors (Form FS-6500-172,
Timber Species Related).
23.22c - Conversion Factor. The FS-2400-17 (Appraisal Summary) will normally
show the sold volume in MBF. This figure will be used to compute the conversion
factor.
To arrive at the conversion factor, divide MBF volume from the 2400-17 by the
other unit of measure volume. Following is an example:
UOM/MBF = XXXX.XXXX (Carry the number to four places beyond
the decimal)
20 MBF/15 acres = 1.3333 conversion factor
To check this calculation, multiply the other unit of measure, such as acres, times
the conversion factor to ensure the total equals the MBF volume.
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
6509.17,23.2-23.63
Page 6 of 12
23.23 - 0203 Transaction - Contract Species Timber Property Rate Within Base Rate
(Form FS-6500-172, Timber Species Related). If the timber property value was not
included in the base rate on the contract, add the TPV rate to the base rate and
then input it into ATSA using transaction 0203. Do not input into ATSA on
transactions 0401 or 0501 in Region 6.
23.23c - Timber Property Rate. The TPV rate is found on line 47 of the FS-2400-17.
23.3 - Transactions 0301 Through 0302.
23.31 - 0301 Transaction - Payment Unit Volumes (Form FS-6500-173, Timber
Payment Unit Species).
23.31b - Payment Unit ID. Each payment unit must have a unique payment unit
identifier.
23.31e - Revised Quantity Estimate. As payment units are released, frozen rate
structures are established for all species that are in ATSA regardless if they are in a
particular payment unit or not. Assuming a species is in ATSA at the end of the
quarter that a payment unit is released, there is a frozen rate structure associated
with that payment unit. The species can be added to the payment unit in a future
quarter and volume processed right away. There is no need to release the payment
unit again, create a new payment unit to add the species, or wait to submit volume
until after monthend.
When a user needs to add an escalated species that previously did not exist on
ATSA to a payment unit, the preferred method is to establish the species on a 0201
transaction, and establish a new payment unit for the new species. Otherwise, if
the species is added to the existing payment unit, a revised release date has to be
entered in order to establish a rate structure which would erroneously alter all
other correct species rates.
The Tree Measurements Workshop handbook describes several different methods
used to add additional volume to payment units. See chapter title Operations and
the subsection on Designation Changes.
23.32 - 0302 Transaction - Payment Unit Dates (Form FS-6500-188, Date (Contract
Data)).
23.32c - Date Type. A payment unit must be covered financially before being
released (FS 2400-18). The coverage may be in the form of cash, payment bond, or
effective Purchaser Credits/Cost Share Credits - or the combination thereof.
Coverage can be reduced if partial cuts are reported on the ATSA system and paid
for; or if volume is deleted from the unit. Additional coverage is required if volume
is added to the payment unit itself.
After ensuring the entire payment unit is financially covered, execute an FS-240018 Payment Unit Release. The unit release date for ATSA input 0302 transaction is
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
6509.17,23.2-23.63
Page 7 of 12
the same as the Forest Service Representative approval date on the release form.
The form must be on file prior to releasing any payment unit.
When the original release date is entered into the ATSA system for an escalated
sale, the rates for the released unit will be established at quarter-end index and
remain throughout the payment unit's term.
1. Original Release Date: Code 1
This date should be the same as the Forest Service Representative approval date on
the 2400-18. This date is permanent.
Escalated Sales: The date entered to release a unit establishes the rates at quarter
end of the release date and is the rate used for that unit for the remainder of the
sale.
2. Revised Release Date: Code 2
This date is used if there is an adjustment to the payment unit rates. It tells the
computer to accept the new information entered (adjustment). The new rates will
then be reset in the contract data base.
Once the quarter end passes, rates are established. If a rate adjustment is made
AFTER quarter end on card 0201 and a revised release date is entered, the ATSA
system will adjust all the rates in the payment unit to the new quarterly index - it
will not maintain the previous quarterly index. With this in mind, review carefully
which situation applies. Rate Corrections may be appropriate.
3. Cut Date: Code 3
This date is the date on the Timber Sale Inspection Report stating the unit has been
cut and removed. This date should only be entered when the entire unit is cut and
no additional volume is anticipated. When the cut date is entered, the system
charges the remaining payment unit volume at the released rates. (See 6001
transaction for reporting partially removed payment unit volume.)
If an adjustment of rates or volume on the payment unit is necessary, the cut date
must not exist. The cut date can be deleted.
Once a payment unit is reported cut, no volume can be added to the unit unless the
cut date is removed (D entry card 0302, code 3) and a card 0301 modified to include
the added volume.
4. Acceptance Date: Code 4
This date is the date the Sale Administrator documents on the Timber Sale
Inspection Report that the payment unit operations have been fully completed, both
contractually and financially.
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
6509.17,23.2-23.63
Page 8 of 12
If an adjustment to rates or volume is necessary the acceptance date must not exist.
It may be deleted or modified.
23.4 -Transactions 0401 Through 0402.
23.41 - 0401 Transaction - Stumpage Distribution Accounts (Form FS-6500-174,
Timber Stumpage Distribution and Associated Charge).
23.41b - Management Code.
1. To add a management code to an existing contract in ATSA use the
following process:
a. Have B&F establish the management code in the Central Accounting
System (CAS).
b. Request that RO F&PS Information Management Services set up the new
management code on ATSA Table R0601. Users need to provide the management
code, Fund ID , and the proclaimed unit number for each management code
requested.
c. Establish the new management code and limit (if applicable) on the sale
during the first cycle of the processing month. Use 0.00 in the percentage field.
d. Modify the percentages on old and new stumpage distribution
management codes. If necessary, modify limits using the "revised" column. Make
sure that all percentages add up to 100% for each proclaimed unit on the sale.
e. A management code cannot be deleted until the record shows a zero
balance for the current month, the beginning of the month (BOM), quarter-to-date,
and fiscal year-to-date. The management code may be deleted when these criteria
are met.
2. To delete a management code:
See parent text.
3. To modify a management code when stumpage distribution has been
made:
a. Establish the new management code and limit (if applicable) on the sale
during the first cycle of the processing month. Use 0.00 in the percentage field.
b. Prepare 4006 transaction and minus out the amount collected for the
incorrect management code and transfer it to the correct one.
c. Modify the percentages on old and new stumpage distribution
management codes. If necessary, modify limits using the "revised" column. Make
sure that all percentages add up to 100% for each proclaimed unit on the sale.
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
6509.17,23.2-23.63
Page 9 of 12
d. Delete the old management code if requirements for deleting have been
met.
4. To correct percentages and/or limits entered incorrectly:
Modify only percentages affected.
Example: A common error is to enter percentage and limit for KV project on the KV
overhead line and vice versa. In this case, an M action code entering the correct
percentage and limit amount on the correct management code lines would be all
that is needed.
23.41d - Percentage. The percentages for stumpage distribution can be raised (or
lowered) during the life of the sale. For all timber sales, regeneration collections
(essential KV) have priority over SFF collections. However, the Forest may
determine the priority for distribution of collection for other than regeneration
between KV and SSF.
Do not modify the percentages in the same night that Forest Service or TPSO
volume is received and input into ATSA. If there are two or more management
codes with the same Fund ID, charges may be applied against a management code
with a zero percentage if the limit has not been met. If a management code's limit
has been reached, the system will look for another management code with the same
Fund ID and make the stumpage distribution, regardless of the percentage that has
been set up.
23.41e - Original Limit. Following is an example of how to break down project and
overhead for input into the limit field:
EXAMPLE: KV overhead percent = 0.2215
SAI plan* = $25,000
$25,000 divided by 1.2215 = $20,467
$20,467 x 0.2215 = $4,533
$20,467 = KV Project limit
$4,533 = KV Overhead limit
*NOTE: Use the total projected needs amount in this calculation for KV.
23.41f - Revised Limit. Prior to entry of a contract closure date (9001 transaction)
users should ensure that KV and SSF plans have been revised to reflect updated
cost information.
Downward adjustments of the plan that reduce the limit below what has been
collected to date requires the following steps:
1. Move excess dollars collected from KV or SSF into NFF with a 4006
transaction.
2. Revise the limit on transaction 0401.
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
6509.17,23.2-23.63
Page 10 of 12
23.41g - Plan Date. ATSA system edits will not allow entry of a plan date which is
beyond the termination date of the contract. Use a plan date prior to the
termination date of the contract.
23.42 - 0402 Transaction - Contract Timber Property Value Distribution (Form FS6500-172, Timber speciess Related).
23.42a - Insert or Delete Timber Property Value (TPV) Management Code.
1. Timber Property Value Management Code. The proper management code
for TPV is 899024 with a fund ID of 25. DO NOT INPUT TPV AS AN
ASSOCIATED CHARGE.
3. Proclaimed or Other Unit ID. If a sale has more than one proclaimed unit
and TPV, a 0402 transaction will be required for each proclaimed unit
23.5 - Transaction 0501.
23.51 - 0501 Transaction - Associated Charges Accounts (Form FS-6500-174,
Timber Stumpage Distribution and Associated Charge).
23.51b - Management Code. Cost Share management codes are structured as
follows: 866XXX with a Fund ID of 26. (Refer to FSH 6509.11k, section 34.21.)
ORDERED DESIGN CHANGES: Track ordered design changes from provision
C(T)5.254 that create additional ineffective purchaser credit by utilizing this field
and the account name field. Use the following management codes to track the
specific action and date of the provision in the contract:
000003
Use for provisions dated 12/85 or earlier for the
payment to be made after all volume is removed.
estimated
000005
Use for the provision dated 12/86 for the estimated payment to
be made upon the completion of the work items.
000004
Use to record the amount of cash paid to the purchaser.
23.51e - Charge Rate. If the charge rate is modified on a contract that contains
provision C4.13 - Discounting, you must also modify the associated charge rates for
each discount period, as well as complete the rate effective date field for each
discount period.
23.51f - Account Name.
ORDERED DESIGN CHANGES: Use the account name field to document/track
ordered design changes from provision C(T)5.254 that create additional ineffective
purchaser credit that will be paid for in cash. Record the estimated ineffective
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
6509.17,23.2-23.63
Page 11 of 12
credit with the account name of "ODC TOT $$$$$$$" and the amount actually paid
with the account name of "ODC PMT $$$$$$$".
23.6 - Transactions 0601 Through 0605.
23.61 - 0601 Transaction - Road Credit Limits (Form FS-6500-170, General Timber
Contract). Do not delay entry of road credit limits into ATSA. The ATSA system
excludes the value of Purchaser Credit from the value of the timber sold and posts it
to the Cut and Sold Report. It is important to enter this transaction as basic data
soon after the sale is sold.
23.61b - Original Purchaser Credit Limit. Purchaser credit limits entered in error
may be modified, even to 0, within the quarter. Outside the quarter, use card 0603
for modifications.
Do not enter a purchaser credit limit with basic data if there are opted roads and
there is entry on card 0605. The purchaser credit limit may be entered at a later
date if a public works contract is not awarded and the purchaser builds the roads.
23.61c - Original Cost-Share Credit Limit. Refer to contract provisions C(T)4.21#
(Option 1) or C(T)4.21# (Option 2) to obtain this limit.
23.62 - 0602 Transaction - Other Road Related Limits (Form FS-6500-170, General
Timber Contract). In addition to the WO special provisions C(T)5.201# Cooperative Construction (12/76), and C(T)5.24 - Estimated Costs for Cooperative
Roads (12/76) that relate to contributed and supplemental funds, Region 6 contracts
may also contain C(T)5.201 (Option 2) - Cooperative Road Construction (6/71) for
supplemental funds, and C(T)5.201 (Option 3) - Participating Funds (1/78) for
deferred road maintenance or contributed funds.
23.63 - 0603M Transaction - Purchaser Credit and Cost-Share Credit Limit
Adjustments (Form FS-6500-175, Road Credit Adjustments).
23.63e - Limit Adjustment Amount.
ORDERED DESIGN CHANGES: Use the following guide to determine if upward
adjustments should be made to the purchaser credit limit when an ordered design
change from provision C(T)5.254 creates additional ineffective purchaser credits:
C(T)5.254 dated 12/85 or earlier:
- Increase the purchaser credit limit when the Contracting Officer orders the
design change for the full amount of the change.
- After all volume has been paid, removed, and scaled, decrease the purchaser
credit limit by the amount of ordered design changes that created ineffective credits,
since this amount will be paid from appropriated funds in cash.
C(T)5.254 dated 12/86:
R6 SUPPLEMENT 6509.17-92-6
EFFECTIVE 11/13/92
6509.17,23.2-23.63
Page 12 of 12
- Increase the purchaser credit limit by the amount of effective credits
resulting from the ordered design change at the time the work is ordered.
- Make upward or downward adjustments to the purchaser credit limit (if
necessary) for any changes to the effectiveness of the credits from the time approved
to the date the work was completed and cash payment will be made.
- After all of the volume is removed and scaled, calculate the effectiveness of
credits resulting from ordered design changes and make appropriate adjustments to
the purchaser credit limit.