scope:

Purpose. This regulation defines the policies and procedures for the management of capital assets obtained by the U.S. Army Corps of Engineers used in providing goods or services. It prescribes the procedures for programming, budgeting, allocating funds, utilization, calculation of costs and reporting requirements for the Revolving Fund, Plant Replacement Improvement Program (PRIP), project specific, and Operations and Maintenance, Other Procurement, Army (O&M, OPA). It does not apply to Federal mission, heritage, stewardship assets or assets specifically authorized in legislation.

Applicability. This document applies to all Headquarters, U.S. Army Corps of Engineers (HQUSACE) elements and all USACE Commands having capital assets funded by the Revolving Fund, Civil Works projects, or Military appropriations.