CFR › Title 48 › Part 732Part 732 — Contract FinancingSubpart 732.4 — Advance Payments for Non-Commercial Items§ 732.401— Statutory authority.§ 732.402— General.§ 732.403— Applicability.§ 732.406-70— Agency-issued letters of credit.§ 732.406-71— Applicability for use of a Letter of Credit (LOC).§ 732.406-72— Establishing an LOC.§ 732.406-73— LOC contract clause.§ 732.406-74— Revocation of the LOC.