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. This document: Defines the many aspects of the MASL, Describes the relevancy to other systems, Standardizes abbreviations, Defines the different fields that make up a MASL line, Lists the procedures to develop and change MASL lines, Lists associated reports. While the MASL itself is out of necessity very detailed, its applications are quite broad in nature. The MASL is a vast network that binds together all the articles and services sold under the Foreign Military Sales (FMS) program. Our objective with this document is to simplify and clarify the MASL instrument and process. Where possible, MASL procedures are streamlined by creating a user-friendly format and improving the logical flow and structure.