The Military Articles & Services List (MASL) is a catalog of descriptive codes and text used to identify materiel and services available to be transferred to foreign governments and international organizations. The codes and text are used in myriad systems to identify what is being transferred and to track logistics and financial transactions (e.g., Letters of Offer and Acceptance (LOAs) documents, lease documents, bills sent to the customers, storage facility inventory lists, shipping documentation, surcharges) and perform diverse reporting.