Report NAICS Codes Requirements in Subcontracts & Subcontract Management Posted May 9, 2019 14 minutes ago, Retreadfed said: Are you asking this in regard to developing or complying with a small business subcontracting plan or for some other purpose? If it is the latter, what clause in your contract requires you to assign a NAICS code to subcontracts? If it is the former, because each "release" under a BOA is treated as a separate contract, you would assign a unique NAICS code to each "release" using the guidance in 19.303. Compliance with small business plan. Your response supports my interpretation, that each release would be assigned a unique NAICS. Thank you.