105 STAT. 100 PUBLIC LAW 102-25—APR. 6, 1991 (A) the incremental costs associated with Operation Desert Storm that were incurred during the period covered by the report; and (B) the cumulative total of such costs, by fiscal year, from August 1, 1990, to the end of the period covered by the report. (2) NONRECURRING COSTS AND COSTS OFFSET. — In specifying the incremental costs associated with Operation Desert Storm that were incurred during the period covered by a report and the total of such costs, the Director shall separately identify those costs that— (A) are nonrecurring costs; (B) are offset by in-kind contributions; or (C) are offset (or proposed to be offset) by the realignment, reprogramming, or transfer of funds appropriated for activities unrelated to the Persian Gulf conflict. (c) SPECIFIC COST AREAS.—Each report prepared under subsection (a) on the incremental costs sissociated with Operation Desert Storm shall specify an allocation of the total amount of such costs among the military departments, the Defense Agencies of the Department of Defense, and the Office of the Secretary of Defense, by category, including the following categories: (1) AIRUFT. —Airlift costs related to the transportation by air of personnel, equipment, and supplies. (2) SEALIFT.— Sealift costs related to the transportation by sea of personnel, equipment, and supplies. (3) PERSONNEL.— Personnel costs, including pay and allowances of members of the reserve components of the Armed Forces called or ordered to active duty and increased pay and allowances of members of the regular components of the Armed Forces incurred because of deplo3anent in connection with Operation Desert Storm. (4) PERSONNEL SUPPORT.— Personnel support costs, including subsistence, uniforms, and medical costs. (5) OPERATING SUPPORT. —Operating support costs, including equipment support costs, costs associated with increased oper- / ational tempo, spare parts, stock fund purchases, communications, and equipment maintenance. (6) FUEL.— Fuel costs. (7) PROCUREMENT. —Procurement costs, including ammunition, weapon systems improvements and upgrades, and equipment purchases. (8) MiliTARY CONSTRUCTION.— Mi litary construction costs. (d) CONTRIBUTIONS TO THE UNITED STATES. — (1) AMOUNT OF CONTRIBUTIONS.— Each report prepared under subsection (a) shall specify the amount of contributions made to the United States by each foreign country that is making contributions to defray the cost to the United States of Operation Desert Storm. The amount of each country's contribution during the period covered by each report, as well as the cumulative total of such contributions made before the date of the report, shall be indicated as follows: (A) Cash payments pledged. (B) Cash payments received. (C) Description and value of in-kind contributions pledged.