scope:

The SPBO report seeks information on Coast Guard-managed items only.

PURPOSE. This manual provides guidance for Coast Guard Supply Centers (SUPCENs) to accomplish Spare Parts Breakout (SPBO) of all parts subject to breakout within their managed inventory. Through application of these procedures, Equipment Specialists at Inventory Control Points (ICPs) can reduce the prices paid for parts acquisition. In addition to this manual, SUPCENs are expected to develop in-house procedures to accomplish the objectives of reference (a) and this manual.