DODD 7000.14-R VOL 4 CHAP 6
PROPERTY, PLANT, AND EQUIPMENT
| Organization: | DODD |
| Publication Date: | 1 June 2009 |
| Status: | active |
| Page Count: | 78 |
scope:
Purpose
This chapter prescribes Department of Defense (DoD) accounting policy for Property, Plant, and Equipment (PP&E). The applicable general ledger accounts are listed in the government-wide United States Standard General Ledger (USSGL) contained in Volume 1, Chapter 7, and the accounting entries for these accounts are specified in theUSSGL Standard Financial Information Structure (SFIS) Transaction Library. Unless otherwise stated, this chapter is applicable to all DoD Components, including Working Capital Fund (WCF) activities.
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