scope:

Purpose. This chapter identifies accounting requirement applicable to the acquisition and/or construction of real property. It addresses (A) costs to be charged to appropriations available for military construction (these costs are referred to as funded costs); (B) costs that, although financed by appropriations or funds other than those available for a specific construction project, are to be capitalized as part of the real property investment (these are referred to as unfunded costs); (C) preparation of accounting source documents required to support entries to real property accounts; (D) obligation and expenditure restrictions and limitations for military construction projects, and (E) various other related functions.