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    In light of this realignment, are the payroll OMA obligations incurred, while in production, included in the APUC calculation? Likewise, are the OMA obligations incurred, while in development, included in the PAUC calculation?


    By definition, Average Procurement Unit Cost (APUC) is the total Procurement Cost divided by the Procurement Quantity (DoD 5000.73).  The definition is silent on appropriations (although in most cases, it is only Procurement funds).  If you look at how the APUC is calculated in the SAR/APB, it only includes the Procurement appropriation.  Some programs have "Acquisition" Operations and Maintenance funding, however the current structure of the APB (and SAR) does not segregate that appropriation to identify what aspect of "Acquisition" it covers.  So, the Acquisition O&M funds are included in the Program Acquisition Unit Cost (PAUC) but not in the APUC calculation. 

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