Reference Library

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

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

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

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

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Property Accountability Policies, Instructions, and Guidance

 

Government Furnished Property (GFP)

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

 

Item Unique Identification (IUID)

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); September 3, 2015)

 

Property Management

 

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Existence & Completeness

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General Financial Management Policy

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)

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Statement of Federal Financial Accounting Standards (SFFAS)

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)

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Legislative References

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Other References

41 Code of Federal Regulation (CFR) Public Contracts and Property Management:

48 CFR, FAR Part 45:

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

DoD Financial Management Regulation 7000.14-R:

OMB Circular A-123:

Appendix A Implementation Plans (August 1, 2005)

Appendix A Implementation Guide (July 2005)

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


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