FEMA refers to the Applicant's personnel (i.e., labor force) and equipment as their "force account" and reimburses Applicants for the labor, equipment, and material usage associated with responding to an incident and work for specific, disaster-related response and recovery projects.

• Both types of force account require different documentation to support eligibility of costs

An Applicant's force account costs break down into two groups in order to calculate their eligible costs. The two force accounts groups are:

• Force account labor
• Force account equipment and materials