scope:

Purpose: In accordance with the authority in DoD Directive 5134.01, this issuance:

Establishes policy, assigns responsibilities, and provides requirements and procedures for accounting for tangible DoD equipment and other accountable property in accordance with Title 40, United States Code (U.S.C.), and Section 901 of Title 31, U.S.C.

Outlines requirements that reflect the accountability perspective of property management; this supports the lifecycle management of items including the documentation of lifecycle events and transactions.

Helps DoD property managers, accounting and financial managers, and other officials understand their roles and responsibilities.

Complements the accounting and financial reporting requirements in DoD 7000.14-R.

APPLICABILITY.

a. This issuance applies to OSD, the Military Departments, the Office of the Chairman of the Joint Chiefs of Staff and the Joint Staff, the National Guard Bureau, the Combatant Commands, the Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other organizational entities within the DoD (referred to collectively in this issuance as the "DoD Components").

b. This issuance does not apply to intellectual property, software (including internal use software), real property, operating materials and supplies, or property and materiel for which accountability and inventory control requirements are prescribed in DoD Instruction (DoDI) 4165.14, DoD Manual (DoDM) 4140.01, and Defense Logistics Manual 4000.25-2 unless otherwise expressed in applicable issuances.