scope:

Purpose

This National Aeronautics and Space Administration (NASA) Procedural Requirement (NPR) provides requirements for the proper management of NASA's accounts receivables, to include recording, billing, and collecting; management of delinquent debt and recognition of allowance for loss; and related reporting. This includes the recognition, recording, and reporting of both public and intragovernmental accounts receivables. The types of receivables covered in this NPR are amounts due the U.S. from loans, fees, duties, leases, rents, royalties, services, sales for real or personal property, overpayments, fines, penalties, damages, interest, forfeitures, and other sources.

Applicability

a. This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers (Agency-wide). This language applies to the Jet Propulsion Laboratory (a Federally Funded Research and Development Center), other contractors, recipients of grants, cooperative agreements, or other agreements only to the extent specified or referenced in the applicable contracts, grants, or agreements.

b. In this directive, all mandatory actions (i.e., requirements) are denoted by statements containing the term "shall." The terms: "may" denotes a discretionary privilege or permission, "can" denotes statements of possibility or capability, "should" denotes a good practice and is recommended, but not required, "will" denotes expected outcome, and "are/is" denotes descriptive material.

c. In this directive, all document citations are assumed to be the latest version unlessotherwise noted.