DODD 7000.14-R VOL 4 CHAP 12
UNEARNED REVENUE AND OTHER LIABILITIES
| Organization: | DODD |
| Publication Date: | 1 November 2011 |
| Status: | active |
| Page Count: | 6 |
scope:
Purpose
This chapter prescribes the accounting policy and related requirements necessary to establish financial control over the Department of Defense (DoD) liabilities not discussed in Chapters 9 through 11. Environmental and non-environmental disposal cost liabilities and estimated cleanup cost liabilities are discussed in Chapter 13. General Fund and Defense Working Capital Fund (DWCF) entities are required to record unearned revenue and other liabilities in accordance with the guidance in this chapter.
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