Reference Library

Acquisition Date and Useful Life (OUSD(C), June 8, 2005)

Capitalization Threshold (OUSD(C), October 24, 2006)

Classification (OUSD(C), June 8, 2005)

Clean-Up Costs (OUSD(C), June 8, 2005)

Componentization (OUSD(C), June 8, 2005)

Contract Close Out Adjustments (OUSD(C), June 8, 2005)

Contractor Acquired Property Business Rule (OUSD(C), December 22, 2007)

Full Cost (OUSD(C), June 8, 2005)

Group or Composite Depreciation (OUSD(C), October 24, 2006)

Modifications, Modernizations, Upgrades and Improvements (OUSD(C), June 8, 2005 and October 7, 2005)

Recording Program Management Office Cost (OUSD(C), October 24, 2006)

Reporting Entity (OUSD(C), June 8, 2005)

Research, Development, Test and Evaluation (OUSD(C), June 8, 2005)

Useful Life (OUSD(C), October 24, 2006)

Work-in-Process (OUSD(C), June 8, 2005)

Ten MEV Business Rules document consisting of the memorandum, summary of business rules, and associated position papers (45 pages, 273 KB .PDF) (OUSD(C), June 8, 2005)

Additional MEV Business Rules document consisting of the memorandum, summary of business rules, and associated position papers (11 pages, 532 KB .PDF) (OUSD(C), October 24, 2006)

Baseline Valuation Methodology for Modifications, Modernizations, Upgrades and Improvements document consisting of the memorandum and business rule (3 pages, 1,761 KB .PDF) (OUSD(C), October 7, 2005)

Military Equipment Valuation Contractor Acquired Property Business Rule document consisting of the memorandum and business rule (3 pages, 160 KB .PDF) (OUSD(C), December 22, 2007)

Financial Statement Responsibility for Reporting Military Equipment under the Operational Control of Another Entity memorandum (1 page, 272 KB .PDF) (OUSD(C), March 6, 2012)

Management Assertion for Military Equipment Guidebook (92 KB) (USD (AT&L); June 2, 2008)

Implementation of Proper Financial Accounting Treatment for Military Equipment (USD (AT&L); June 12, 2007)

Military Equipment Definition (USD (AT&L); January 24, 2007)

Property Management Workforce (USD (AT&L); December 6, 2006)

Military Equipment Valuation and Accountability Way Ahead (USD (AT&L); November 8, 2006)

Proper Financial Accounting Treatment for Military Equipment (USD (AT&L); June 30, 2006)

Management Assertion Process for Military Equipment (Joint USD (AT&L) and USD (Comptroller); May 25, 2006)

Pods Position Paper (published in a Memorandum dated June 9, 2005)

Internal Use Software Position Paper (published in a Memorandum dated June 9, 2005)

Property in the Possession of a Contractor (PIPC) Whitepaper (38K, July 2008);
PowerPoint Presentation (154K, July 2008)

Standard Equipment Data Elements for Government Furnished Property Baseline Establishment memorandum (12 pages, 1.58 MB .PDF) (USD(AT&L), January 7, 2012)

DoD Directive 8320.03, Unique Identification (UID) Standards for a Net-Centric Department of Defense (March 23, 2007)

Policy Update for Item Unique Identification (IUID) of Tangible Personal Property Memorandum (February 6, 2007)

DoD Instruction 8320.04, Item Unique Identification (IUID) Standards for Tangible Personal Property (June 16, 2008) IUID Update Memorandum (December 9, 2008)

DoDI 8320.04, Item Unique Identification (IUID) Standards for Tangible Personal Property (USD AT&L); June 16, 2008)

Control of Information Technology Property Containing Sensitive Information Memorandum (September 8, 2008)

DoD Instruction 5000.64, Accountability and Management of DoD-Owned Equipment and Other Accountable Property (May 19, 2011)

Applying "Inventory by Exception" to Information Technology, (March 29, 2013)

Military Equipment Valuation and Accountability Way Ahead Memorandum (November 8, 2008)

NI 4160.1R3, NGA Instruction for Determining Property Accountability (October 1, 2004)

Policy Forecast for Property Management and Accountability (USD (AT&L); September 23, 2005)

Priorities for Improving Financial Information and Achieving Audit Readiness Memorandum (USD(AT&L); November 2, 2009)

Priorities for Improving Financial Information and Processes and Achieving Audit Readiness Memorandum (USD(C); August 11, 2009)

Property Management Workforce Memorandum (December 6, 2006)

Protection of Sensitive Agency Information (June 23, 2006)

Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technolofy Investments (July 12, 2006)

Air Force Instruction 23-111 – Management of Government Property in the Possession of the Air Force (July 25, 2005)

Army Regulation 735-5 Policies and Procedures for Property Accountability (February 28, 2005)

SECNAV Instruction 7320.10A Department of the Navy Personal Property Policies and Procedures (April 1, 2004)

Assertion Package Checklist (February, 2011)

Assertion Package Reference Guide (February, 2011)

Financial Improvement Initiative Business Rules (USD (Comptroller); June 23, 2004)

Financial Management Information within the Department of Defense (SECDEF; July 19, 2001)

Property, Plant and Equipment Program Management Office: Established the P&E Policy Office (Joint USD (AT&L) and USD (Comptroller); December 6, 2000)

SFFAS No. 3, Accounting For Inventory And Related Property (October 1993)

SFFAS No. 6, Accounting For Property, Plant, and Equipment (June 1996)

SFFAS No. 10, Accounting for Internal Use Software (June 1998)

SFFAS No. 14, Amendments To Deferred Maintenance Reporting (Amends No. 6 and No. 8; April 1999)

SFFAS No. 23, Eliminating the Category National Defense Property, Plant, and Equipment (May 2003)

SFFAS No. 35, Estimating the Historical Cost of General Property, Plant, and Equipment (Amends No. 6 and No. 23; October 2009)

Chief Financial Officers Act of 1990

Federal Financial Management Act of 1994 (included in the Government Management Reform Act (GMRA) of 1994)

Federal Financial Management Improvement Act of 1996

Title 40, United States Code "Public Buildings, Property, and Works"

Environmental Liabilities Best Practices Guide (May 2006)

Frequently Asked Questions (FAQ)

Glossary of Terms

The President’s Management Agenda (FY 2002)

Part 101 Federal Property Management Regulations

Part 102 Federal Management Regulation

48 Code of Federal Regulation (CFR) Federal Acquisition Regulation (FAR), Part 45 Government Property (click on FAR Part number 45 on the left)

Volume 4, Chapter 6 (Property, Plant, and Equipment)

Volume 12, Chapter 7 (Financial Liability for Government Property Lost, Damaged, Destroyed, or Stolen)

Appendix A Implementation Plans (August 1, 2005)

Appendix A Implementation Guide (July 2005)

Revisions, Management’s Responsibility for Internal Control (Effective beginning with FY06, Revised December 21, 2004)

Management Accountability and Control (Effective through FY05, Revised June 21, 1995)