CHAPTER 70
DEFENSE BUSINESS OPERATIONS FUND ACCOUNTING REPORT
[ACCOUNTING REPORT (M) 1307]
SECTION I
GENERAL PREPARATION INSTRUCTIONS
A.
GENERAL
1.
The Defense Business Operations Fund Accounting Report consists of
three principal statements:
a. Statement of Financial Position which discloses the reporting
entity’s assets, liabilities, and net position;
b.
Statement of Cash Flows which discloses the reporting entity’s
gross cash receipts and disbursements with an explanation of the changes in
cash for the reporting period;
c. Statement of Operations (and Changes in Net Position) which
discloses the results of the reporting entity’s operations for the reporting
period, including the changes in the entity’s net position from the end of the
prior reporting period.
2.
An identification of the hierarchy of accounting standards to be
followed in preparing Fund financial statements is contained in Chapter 50,
“Defense Business Operations Fund General Policies and Requirements,” of this
Regulation and is summarized below.
a. Individual standards agreed to and published by the Joint Financial
Management Improvement Program (JFMIP) principals. (The JFMIP principals are
the Secretary of the Treasury, the Director of the Office of Management and
Budget, and the Comptroller General of the United States.)
b.
Form and content requirements included in OMB Bulletin 93-02,
dated October 22, 1992 and subsequent issuances.
c. Accounting standards contained in agency (i.e., DoD) accounting
policy, procedures manuals, and/or related guidance as of March 29, 1991,
so long as they are prevalent practices.
d. Accounting principles published by authoritative standard setting
bodies and other authoritative sources (1) in the absence of other guidance
in the first three parts of this hierarchy, and (2) if the use of such
accounting standards improves the meaningfulness of the financial statements.
3.
Notes to the principal sections,
which are an integral part of the
principal statements,
Shall provide additional disclosures necessary to make
the principal statements fully informative and not misleading.
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4.
The Defense Business Operations Fund Accounting Report contained
herein was designed based on Fiscal Year 1994 form and content reporting
guidance. Annually the Office of the Under Secretary of Defense (Comptroller)
publishes DoD guidance on the form and content of financial statements.
Accordingly, the Defense Business Operations Fund Accounting Report may be
revised to maintain comparability.
5.
The Statement of Operations consists of six parts:
a.
Part I identifies, in summary fashion, the cumulative year-to-date
results of operations.
b.
Part II identifies the net changes in equity.
c. Part III identifies the components of costs of goods sold.
d.
Part IV identifies detail expense information.
e.
Part V reconciles Net Operating Results to the operating results
used for rate-setting purposes.
f. Part VI identifies the obligations and outlays for the capital
investment program.
g.
Part VII reports inventory management
Management and Commissary Resale business areas.
B.
REPORTING REQUIREMENT
data for the Supply
1.
Applicability.
The provisions of this section apply to all DoD
Components operating a Defense Business Operations Fund activity. A
listing of DBOF financial reporting entities is attached to this section.
Within the attached listing, the lowest level for which individual AR 1307
reports are required are indicated by an asterisk (*) symbol.
The levels for
which a consolidated AR 1307 report are required are indicated in the attached
listing by a pound (#) symbol.
Consolidated statements are required for each
DoD Component business area.
2.
Report Forms.
The financial statement formats contained herein show
the report formats that must be used. The reports shall be prepared or
reproduced on letter size paper (8 1/2" x 11").
Reports produced by automatic
data processing equipment may be substituted for the formats illustrated. The
following are the reports to be submitted:
Statement of Financial Position
Statement of Cash Flows
Report on Operations
Part I -
Statement of Operations
Part II -
Changes in Net Position
Part III
- Cost of Goods Sold and Services Provided
Part IV -
Expenses
Part V -
Recoverable Operating Results
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Part VI -
Capital Investment Program
Part VII -
Inventory Management Report - Supply Management
Business Area
3.
Reporting Responsibilities. DoD Components are responsible for the
information included in the AR 1307 report and for arranging for the prepara-
tion and submission of the report.
4.
Frenquency of Reports. Unless othervise specified by the DoD Comp-
troller, the AR 1307 reports shall be prepared and submitted monthly, no later
than the 18th workday of the month immediately following the end of the report-
ing period.
5.
Distribution
a. Consolidated DoD Component and Business Area Reports.
A copy of
consolidated DBOF business area reports shall be submitted to:
(1) Director for Revolving Funds, Office of the Deputy Comptroller
(Program/Budget), Office of the Under Secretary of Defense (Comptroller), the
Pentagon, Room 3B866.
(2) Director for Financial Review and Analysis, Office of the
Deputy Under Secretary of Defense (Comptroller/Financial Management), Office of
the Under Secretary of Defense (Comptroller), the Pentagon, Room 1A658.
(3) Office of the Assistant Secretary of the Army (Financial
Management), Office of the Assistant Secretary of the Navy (Financial Management
and Comptroller), and Office of the Assistant Secretary of the Air Force
(Financial Management and Comptroller), and Comptrollers of the Defense Agencies
for business areas for which they are responsible.
(4) Management Command responsible for the oversight of a business
area, if requested by a DoD Component.
b.
Activity Level Reports.
A copy of DBOF activity level reports shall
be submitted to:
(1) Office of the Assistant Secretary of the Army, Navy, and Air
Force (Financial Management), and Comptrollers of the Defense Agencies, for
activities for which they are responsible, if requested by that DoD Component.
(2) Management Command responsible for the oversight of a business
area, if requested by a DoD Component.
(3) The DBOF activity, whose operations are being reported. The
report provided to a DBOF activity shall disclose any adjustments made to the
financial data submitted by that activity.
C.
DETAIL INSTRUCTIONS
1. The control accounts specified in Addendum 1 to Chapter 7, Volume 1 of
DoD 7000.14-R, DoD Financial Management Regulation, as well as accounts
referred herein, are authorized for use by DBOF activities.
These accounts are
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supported by such subsidiary accounts as may be necessary, together with the
accounting policy guidance contained in DoD 7000.14-R, shall be used to
accumulate the financial information being reported.
2.
The instructions to the AR 1307 identify the specific data, and
appropriate source of that data, for amounts to be entered into each line of
each report. Newly established DoD Uniform Chart of Accounts general ledger
accounts are indicated by an asterisk.
3.
If existing accounting systems do not utilize the DoD Uniform Chart of
Accounts, the balance for accounts within those systems which correlate to the
listed DoD Uniform Chart of Accounts
developed by the Defense Finance and
4.
Amounts will be reported in
of the report (that is, $1,000 = $1;
5.
Report lines that require the identification of the nature of specific
will be used in accordance with crosswalks
Accounting Service.
thousands of dollars ($000) for all parts
$10,000 = $10; $100,000 = $100; etc.).
amounts will be footnoted, and such footnotes will be provided with each
report.
6.
Adjustments for amounts otherwise accounted for or reported at the DoD
Component level should be allocated or assigned to the applicable business areas.
Similarly, adjustments for amounts otherwise submitted for or reported at the
business area level should be allocated, or assigned to the applicable individual
activities.
Such allocations shall be made, by the DFAS, in accordance with
direction received from the DoD Components.
However, as a general rule and where
reasonable, all such adjustments should be allocated to individual activities.
Adjustments made at the business area level shall be shown separately as a busi-
ness area adjustment. Adjustments allocated to the individual activity level
shall be entered into the activities’
installation level accounting records.
7.
Policies that, if implemented retroactively, could have a significant
adverse impact on the accuracy and integrity of financial reports will not be
retroactively implemented without a clearly offsetting benefit or unless directed
by an external authority such as Congress.
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DEFENSE BUSINESS OPERATIONS FUND REPORTING ACTIVITIY
Key to Symbols
# = DBOF Consolidation Point
* = DBOF Financial Reporting (AR1307) Entity
ARMY
ARMY SUPPLY MANAGEMENT
Wholesale
Aviation and Troop Command (ATCOM)
Communications and Electronics Command (CECOM)
Missile Command (MICOM)
Tank and Automotive Command (TACOM)
Armament and Chemical Acquisition and Logistics Activity (ACALA)
Army Materiel Command Mobilization (MC-MOB)
ARMY
Retail
Forces Command (FORSCOM)
Training and Doctrine Command (TRADOC)
Army Material Command, Installation Division (AMC-ID)
Defense Supply Service Washington (DSS-W)
U.S. Army Europe (USAREUR)
U.S. Army Pacific (USARPAC)
U.S. Army Southern Command (USARSO)
Eighth U.S. Army (USAEIGHT)
DEPOT MAINTENANCE
Depots
Tooele Army Depot, Tooele, UT
Satellites:
Pueblo Depot Activity, Pueblo, CO
Umatilla Depot Activity, Hermiston, OR
Seneca Army Depot, Romulus, NY
Anniston Army Depot, Anniston, AL
Bluegrass Army Depot, Richmond, KY
Sierra Army Depot, Herlong, CA
Letterkenny Army Depot, Chambersburg, PA
Satellite:
Savanna Army Depot Activity, Savanna, IL
Red River Army Depot, Texarkana, TX
Sacramento Army Depot, Sacramento, CA (Scheduled for Closing)
Tobyhanna Army Depot, Tobyhanna, PA
Corpus Christi Army Depot, Corpus Christi, TX
Ordnance
Pine Bluff Arsenal, Pine Bluff, AR
Rock Island Arsenal, Rock Island, IL
Watervliet Arsenal, Watervliet, NY
McAlester Army Ammunition Plant, McAlester, OK
Crane Army Ammunition Activity, Crane, IN
70-5
DEFENSE BUSINESS OPERATIONS FUND REPORTING ACTIVITIES
Key to Symbols
# = DBOF Consolidation Point
* = DBOF Financial Reporting (AR1307) Entity
NAVY
NAVY SUPPLY MANAGEMENT
Wholesale
Navy Ships Parts Control Center, Mechanicsburg, PA
Shipboard Consumables
Shipboard Reparables
Navy Aviation Supply Office, Philadelphia, PA
Aviation Consumables
Aviation Reparables
Marine Corps Logistics Base, Albany, GA
Amphibious Consumables
Amphibious Reparables
Retail
Publications and Forms
Ship Stores
Shipyard Long Lead Material
Non-Navy
Retail
Fuel
Distribution Depots
Fleet Industrial Supply Center, Pearl Harbor, HI
Fleet Industrial Supply Depot, Yokosuka, Japan
Fleet Industrial Supply Depot, Guam, M.I.
NAVY LOGISTICS SUPPORT ACTIVITIES
NAVY DEPOT MAINTENANCE
Shipyards
Philadelphia Naval Shipyard, Philadelphia, PA (Closing Sept 1995)
Charleston Naval Shipyard, Charleston, SC (Closing August 1995)
Norfolk Naval Shipyard, Portsmouth, VA
Portsmouth Naval Shipyard, Kittery, ME
Puget Sound Naval Shipyard, Bremerton, WA
Long Beach Naval Shipyard, Long Beach, CA
Mare Island Naval Shipyard, Vallejo, CA (Closing by 1995)
Pearl Harbor Naval Shipyard, Pearl Harbor, HI
Aviation
Naval Aviation Depot, Alameda, CA (Closing September 1996)
Naval Aviation Depot, North Island, CA (Closing September 1995)
Naval Aviation Depot, Norfolk, VA (Closing September 1996)
Naval Aviation Depot, Cherry Point,NC
Naval Aviation Depot, Jacksonville, FL
Naval Aviation Depot, Pensacola, FL
Ordnance
Naval Warfare Assessment Division, Corona, CA
Inventory Management and Systems Division, Mechanicsburg, PA
Naval Ordnance Center, Indian Head, MD
70-6
DEFENSE BUSINESS OPERATIONS FUND REPORTING ACTIVITIES
Key to Symbols
# = DBOF Consolidation Point
* = DBOF Financial Reporting (AR1307) Entity
NAVY INFORMATION SERVICES
Navy Computer and Telecommunications Area Master Stations (NCTAMS)
NCTAMS, Norfolk, VA
NAVY INFORMATION SERVICES (Continued)
NCTAMS, Pearl Harbor, HI
Navy Computer and Telecommunications Stations (NAVCOMTELSTA
NAVCOMTELSTA ,
NAVCOMTELSTA ,
NAVCOMTELSTA ,
NAVCOMTELSTA,
NAVCOMTELSTA ,
NAVCOMTELSTA ,
NAVCOMTELSTA ,
Pensacola, FL
Jacksonville, FL
Washington, DC
Newport, RI
San Francisco, CA
San Diego, CA
New Orleans, LA
70-9
DEFENSE BUSINESS OPERATIONS FUND REPORTING ACTIVITIES
Key to Symbols
# = DBOF Consolidation point
* = DBOF Financial Reporting (AR1307) Entity
AIR FORCE
AIR FORCE SUPPLY MANAGEMENT
Medical-Dental Division: Air Force Medical Materiel Field
Office, Frederick, MD
Fuels Division: Air Force Logistics Center, San Antonio, TX
Academy Cadet Store: U.S. Air Force Academy, Colorado Springs, CO
General Support Division: HQ, Air Force Logistics Command,
Wright-Patterson AFB, Dayton, OH
Systems Support Division: HQ, Air Force Logistics Command,
Wright-Patterson APB, Dayton, OH
Reparables Support Division: HQ Air Force Logistics
Command, Wright-Patterson APB, Dayton, OH
Cost of Operations Division: HQ, Air Force Logistics
Command, Wright-Patterson APB, Dayton, OH
AIR FORCE DEPOT MAINTENANCE
Warner Robins Air Logistics Center, Robins Air Force Base,
Warner Robins, GA
Satellite: Air Force Logistics Command Support Center
Europe, Royal AF Kemble, UK
Ogden Air Logistics Center, Hill Air Force Base, Odgen, UT
Satellite:
Air Force Logistics Command Support Center
Pacific, Kadena AB, JA
Oklahoma City Air Logistics Center, Tinker Air Force Base,
Oklahoma City, OK
Sacramento Air Logistics Center, McClellan Air Force Base,
Sacramento, CA
San Antonio Air Logistics Center, Kelly Air Force Base,
San Antonio, TX
Aerospace Guidance and Metrology Center, Newark Air Force
Base, Newark, OH
(Scheduled for Closure in FY 1996)
Aerospace Maintenance & Regeneration Center, Davis-Monthan
Air Force Base, Tucson, AZ
70-10
DEFENSE BUSINESS OPERATIONS FUND REPORTING ACTIVITIES
* =
Key to Symbols
# = DBOF Consolidation Point
DBOF Financial Reporting (AR1307) Entity
DEFENSE LOGISTICS AGENCY
SUPPLY MANAGEMENT
Defense Personnel Support Center (DPSC), Philadelphia,
Clothing and Textiles Directorate
Medical Directorate
Subsistence Directorate
Defense General Supply Center (DGSC), Richmond, VA
Defense Industrial Supply Center (DISC), Philadelphia,
PA
PA
Defense Construction Supply Center (DCSC), Columbus, OH
Defense Electronics Supply Center (DESC), Dayton, OH
Defense Fuels Supply Center (DFSC), Alexandria, VA
DISTRIBUTION DEPOTS
Defense Distribution Region East, New Cumberland, PA
Defense Distribution Region West, Stockton, CA
REUTILIZATION AND MARKETING SERVICE
Defense Reutilization and Marketing
Defense Reutilization and Marketing
Defense Reutilization and Marketing
INDUSTRIAL PLANT EQUIPMENT CENTER
Mechanicsburg, PA
* JOINT LOGISTICS
Service, Battle Creek, MI
Operations-East, Columbus, OH
Operations-West, Ogden, UT
SYSTEMS CENTER
Joint Logistics Systems Center, Dayton, OH
Management Systems Support Office
Procurement Corporate Information Management
# DEFENSE INFORMTION SERVICE AGENCY
Communications Information Services Activity (CISA)
Defense Information Service Organization (DISO)
* DEFENSE FINANCE AND ACCOUNTING SERVICE
DFAS-Headquarters, Arlington, VA
DFAS-Cleveland Regional Center, Cleveland, OH
DFAS-Columbus Regional Center, Columbus, OH
DFAS-Denver Regional Center, Denver, CO
DFAS-Indianapolis Regional Center, Indianapolis, IN
DFAS-Kansas City Regional Center, Kansas City, MO
DFAS-Financial Systems Offices
70-11
DEFENSE BUSINESS OPERATIONS FUND
REPORTING ACTIVITIES
Key to Symbols
# = DBOF Consolidation Point
* = DBOF Financial Reporting (AR1307) Entity
DEFENSE COMMISSARY AGENCY
Resale
Operations
# UNITED STATES TRANSPORTATION COMMAND
Army Transportation Activities
Military Traffic Management Command, Eastern Area
Military Ocean Terminal, Bayonne, NJ
Military Ocean Terminal, Sunny Point, NC
Military Traffic Management Command, Western Area
Military Ocean Terminal, Bay Area, Oakland, CA
Military Traffic Management Command, Transportation
Engineering Agency, Newport News, VA
Military Traffic Management Command, Transportation,
Terminal Command, Europe; Rotterdam, Netherlands
Navy Transportation Activities
Military Sealift Command, Washington, DC
MSC Central Technical Activity, Washington, DC
MSC, Atlantic, Bayonne, NJ
MSC, Pacific, Oakland, CA
USC, Europe, London, UK
MSC, Yokohoma, Japan
Air Force Transportation Activities
Air Mobility Command, Scott AFB, IL
Defense Courier Service, Ft Meade, MD
70-12
13.
Liabilities Not Covered by Budgetary Resources
$ xxx
14.
Total Liabilities
NET POSITION
15.
Balances:
a. Unexpended Appropriations
b.
Invested Capital
(1) Assets Capitalized
(2) Liabilities Assumed
(3) Fund (Cash) Transfers
(4) Transfers In of Property
(5) Transfers Out of Property
c. Cumulative Results of Operations
d.
Other
e. Future Funding Requirements
f.
Total Net Position
16.
Total Liabilities and Net Position
$x,xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
($ xxx)
$ xxx
$ xxx
($ xxx)
$ xxx
$x,xxx
The accompanying notes are an integral part of these statements.
NOTES
Note 1.
Fund Balances With Treasury
Obligated
1.
DBOF Account (97X4930)
$ xxx
2.
Appropriated Funds
$ xxx
3.
Other Funds (Specify)
$ xxx
Total
$ xxx
Unobligated
Available Restricted
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
Total
$ xxx
$ xxx
$ xxx
$ xxx
Note 2.
Preparer Information.
Provide the following information:
Preparer’s Name:
Telephone No: (Commercial)
(Autovon)
Supervisor’s Name:
Telephone No: (Commercial)
(Autovon)
Address:
70-14
DEFENSE BUSINESS OPERATIONS FUND ACCOUNTING REPORT
[ACCOUNTING REPORT (M) 1307)
SECTION II
INSTRUCTIONS FOR THE PREPARATION OF THE
STATEMENT OF FINANCIAL POSITION
General.
The Statement of Financial Position discloses the reporting
A.
entity’s assets, liabilities, and net position.
B. Heading.
Complete the heading on the form to indicate; (a) the reporting
DoD Component, (b) the reporting DBOF business area or activity, (c) the
reporting period (month), and (d) the calendar year.
C.
Line Item Instructions. Instructions for the content of each line are:
1.
Line 1 - Fund Balance with Treasury. This item represents the
aggregate amount of the entity’s accounts with Treasury for which the entity is
authorized to make expenditures and pay liabilities. (This line should not
include account balances, such as those in deposit, suspense, and clearing
accounts, that are not available to finance the entity’s activities.)
Accounts
have been established to separately identify collections applicable to the
operating program and capital program to comply with section 342 of the
National Defense Authorization Act For Fiscal Year 1993, which requires DoD to
establish a capital asset subaccount.
Disclosure should be made in note 1 to
distinguish between (a) the obligated balance not yet disbursed, and (b) the
unobligated balance.
Report the balance by the specified applicable
categories:
2. Line 1.a. - Funds Collected-Operating Program.
Report the balance of
the following account:
1011.1 Funds Collected -
Operating Program - DBOF
NOTE:
All cash inflows shall be initially recorded to the above
account. Periodically, but at least monthly prior to
financial statement preparation, the applicable amount (see
below) shall be transferred from general ledger account
1011.1,
“Funds Collected - Operating Program,” to general
ledger account 1011.2, “Funds Collected - Capital Program.”
3. Line 1.b.-Funds Collected-Capital Program.
Report the balance of
the following accounts:
1011.2 Funds Collected -
Capital Program - DBOF
NOTE:
All cash inflows shall be initially recorded to account
1011.1,
"Funds Collected -
Operating Program.” Periodically,
but at least monthly prior to financial statement preparation,
the applicable amount shall be transferred from general ledger
70-15
account 1011.1,
“Funds Collected -
Operating Program, ” to
general Ledger account 1011.2, “Funds Collected - Capital
Program.”
The preferred method to transfer collections to account 1011.2
is on a transaction basis.
The transfer, however, may be made
on a time basis (daily, weekly, etc.). The transfer must,
however, be made at least monthly prior to financial statement
preparation. The amount to be transferred to account 1011.2
shell be computed by first determining, at each DBOF activity,
the percentage of the stabilized billing rate that is added to
fund the Capital Investment Program within that activity’s
business area. (Stabilized billing rates should, in addition to
recovering operating costs, also include a factor to fund the
Capital Investment Program.
That factor is composed of the
expected depreciation expense and, if applicable, any additional
capital surcharge.
Since stabilized billing rates should not
change during the fiscal year, the percentage allocation between
the operating and capital program cash collection accounts
should not change during the fiscal year.)
The resulting ratio
is then applied to the monthly change in funds collected at that
activity. The percentage is applied to all collections
received that fiscal year,
even though, for some collections,
the revenue was generated in the prior fiscal year.
For
example, assume that at Activity X the stabilized billing rate
is $100 of which $5 is to fund the Capital Investment Program.
The resulting percentage is therefore 5 percent ($5 divided
by $100 = 5%).
Each dollar of collections results in a $0.95
(95¢) increase to account 1011.1, “Funds Collected - Operating
Program,”
and a $0.05 (5¢) increase to account 1011.2, “Funds
Collected -
Capital Program.”
At our illustrative Activity X, the cash collections for this month
were $3.5 million. The usual entry to record a cash collection is as
follows:
Dr 1011.1 Funds Collected -
Operating Program
$3,500,000
Cr 1311 Accounts Receivable -
Government - Current
$3,500,000
Computation of
$175,000. The
is:
Dr 1011.2
5 percent of the cash collections for the month yields
entry to transfer $175,000 between the cash accounts
Funds Collected -
Capital Program
$175,000
Cr 1011.1 Funds Collected -
Operating Program
$175,000
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4.
Line 1.c. - Funds Disbursed-Operating Program.
Report the balance of
the following account:
1012.1 Funds Disbursed - Operating Program - DBOF
NOTE:
Account 1012.1,
“Funds Disbursed -
Operating Program, DBOF,”
is used to record cash outflows that occurred due to activity
attributable to the DBOF operating program (vice capital
program).
5.
Line 1.d. - Funds Disbursed-Capital Program.
Report the balance of
the following account:
1012.2 Funds Disbursed
- Capital Program - DBOF
NOTE:
Account 1012.2,
“Funds Disbursed - Capital Program - DBOF,” is
used to record cash outflows that occurred due to activity
attributable to the DBOF capital program (vice operating
program).
The amount recorded to account 1011.2 shall be equal to
capital program outlay amounts reported in Part VI, “Capital
Investment Program,”
of the Statement of Operations.
6.
Line 1.e. - Funds With Treasury-Operating Program. Report the balance
of the following account:
1013.1 Funds With Treasury - Operating Program - DBOF
7.
Line 1.f. - Funds With Treasury-Capital Program.
Report the balance
of the following account:
1013.2 Funds With Treasury - Capital Program - DBOF
Account series 1014,
“Undistributed Collections,” and Account
series 1015,
“Undistributed Disbursements,” are not included
in the above listing as these two accounts should have a $0
balance for financial report preparation.
8. Line 2 - Cash on Hand and Other Monetary Assets. Consists of
(a) coins, paper currency and readily negotiable instruments such as money
orders, checks and bank drafts on hand or in transit for deposit,
(b) amounts on demand deposit with banks or other financial institutions, and
(c) cash held in imprest funds.
Report the balance of the following accounts:
1110 Undeposited Collections
1120 Imprest Funds
1191 Disbursing Officers’ Cash
1195 Other Monetary Assets
9.
Line 3. - Accounts Receivable, Net. Accounts receivable are amounts
that a federal entity claims for payment from other entities.
Report the
balance of the following accounts:
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1311
1312
1313
1314
1315
1316
1319.1
1319.2
1320
Accounts Receivable - Government - Current
Accounts Receivable - Government - Noncurrent
Accounts Receivable - Public - Current
Accounts Receivable - Public - Noncurrent
Refunds Receivable - Government
Refunds Receivable - Public
Allowance for Loss on Accounts Receivable - Government
Allowance for Loss on Accounts Receivable - Public
Claims Receivable - Public
10.
Line 4. - Advance and Prepayments. Report the balance of the
following accounts:
1411 Travel Advances
1412 Advances to Contractors and Suppliers
1414 Advances - All Others - Public
1415 Advances to Government Agencies and Funds
1451 Prepaid Expenses (Non-Federal)
1452 Progress payments Made to Others (Non-Federal)
11. Line 5. - Inventories Held for Sale, Net. Inventory is tangible
personal property that is (i) held for sale, (ii) in the process of production
for sale, or (iii) to be consumed in the production of goods for sale or in the
provision of services for a fee.
This line applies only to the Supply Manage-
ment business area and the Defense Commissary Agency.
12.
Line 5.a. - Inventory Items. Report the balance of the following
accounts:
1521
Inventory Held for Sale
1521.1 Inventory in Transit from Procurement
1521.2 Inventory in Transit from DoD Activities
1522
Inventory Held in Reserve for Future Sale
1523
Inventory Held for Repair
1523.1 Exchange (DLR) Inventory in Transit
1524
Inventory - Excess, Obsolete, and Unserviceable
13.
Line 5.b. - Allowance for Unrealized (Gain)/Loss on Inventories.
Report the balance of the following accounts (a net credit balance will be
reported as a negative [deduct] amount: a net debit balance will be reported as
a positive [add] amount):
1529.1 Allowance for Unrealized Holding Gain/Loss -
Inventory Held for Sale (Including Subaccounts)
1529.2 Allowance for Unrealized Molding Gain/Loss -
Inventory Held in Reserve for Future Sale
1529.3 Allowance for Repairs
14.
Line 6. - Work In Process. Work in process is, for the DBOF, the
amount of direct, indirect, and general and administrative (G&A) costs assigned
or otherwise properly allocated to a final cost objective (generally, a job
order) prior to completion of that final cost objective in its entirety or in
discrete elements. When revenue is recognized on a percent of completion basis,
the work in process associated with the revenue recognized should be relieved
70-18
from work in process and recorded as cost of goods sold. This line applies only
to DBOF activities, such as those within the Depot Maintenance business area,
that accumulate costs to a final cost objective (generally, a job order).
This
line does not ordinarily apply-to activities that do not accumulate costs to a
final cost objective such as, for example, the Supply Management business area
or the Defense Commissary Agency.
The balances in the following accounts shall
be reported:
1581 Work in Process -
1582 Work in Process -
1583 Work in Process -
1584 Work in Process -
In House
Contractor
Other Government Activities
Government-Furnished Material
15.
Line 7. - Operating Materials and Supplies.
Operating materials and
supplies consist of tangible personal property to be consumed in normal
operations.
This line applies to all DBOF activities since all DBOF activities,
including those in the Supply Management business area and the Defense Commissary
Agency can have operating materials and supplies. Report the balance of the
following accounts:
1511 Operating Materials and Supplies Held for Use
1512 Operating Materials and Supplies Held in Reserve for Future Use
1513 Operating Materials and Supplies - Excess, Obsolete,
and Unserviceable
1514 Operating Materials and Supplies in Transit
16.
Line 8. - Stockpile Materials, Net. Stockpile materials are
strategic and critical materials held due to statutory requirements for use in
national defense, conservation or national emergencies.
They are not held with
the intent of selling in the ordinary course of business.
Report the balance
in the following accounts:
1573
War Reserve/Mobilization Stock
1579.2 Allowance For Holding Gain/Loss - War Reserve/Mobilization
Stock
17. Line 9. - Property and Equipment. The amount of real and personal
property, i.e., land, structures and facilities, construction in progress,
purchased and self-developed software, equipment and related improvements that
has been capitalized, net of accumulated depreciation, if any. Also includes
assets acquired by capital leases and leasehold improvements; and property
owned by the reporting entity in the hands of the reporting entity or
contractors.
18. Line 9.a. - Structures,Facilities & Leasehold Improvements, Net.
Report the balance of the following accounts:
1730 Buildings
1739 Accumulated Depreciation on Buildings
1740 Other Structures and Facilities
1749 Accumulated Depreciation on Other Structures and Facilities
1820 Leasehold Improvements
1829 Accumulated Amortization on Leasehold Improvements
70-19
other income, (3) recoveries of unexpired budget authority, and (4) remaining
unobligated balances of amounts available at the beginning of the year or
transferred in during the year.
27.
Line 12.a. - Accounts Payable. The amounts owed by a DBOF activity
for goods and services received from, progress in contract performance made by,
and rents due to DoD and other federal and non-federal entities. Report the
balance of the following accounts:
2111 Accounts Payable - Government - Current
2112 Accounts Payable - Government - Noncurrent
2113 Accounts Payable - Public - Current
2114 Accounts Payable - Public - Noncurrent
2115 Claims Payable
2120 Disbursements in Transit
2190 Other Accrued Liabilities
28.
Line 12.b. - Accrued Payroll and Benefits. Report the total balance
by specified category of the following accounts:
(1) Salaries and Wages
2211 Accrued Payroll - Civilian
2213 Accrued Payroll - Civilian -
Employer Share of Fringe Benefits
(2) Accrued Annual Leave
2215 Accrued Payroll
- Funded Annual Leave - Civilian
(3) Severance
Pay and Separation Allowance
2993 Accrued Civilian Severance Pay
29.
Line 12.c. - Less: Progress Billings. Report the balance of the
following account:
2994 Progress Billings to Others
30.
Line 12.d. - Debt.
This item represents the amount of borrowings
from the Treasury, the Federal Financing Bank, or other federal agencies.
[This line applies only to the Military Sealift Command.]
31.
Line 12.e. - Interest Payable. This item represents the amount of
interest expense incurred but unpaid on debt owed to nonfederal entities.
Report the balance of the following account as it applies to amounts owed to
nonfederal entities:
2140 Accrued Interest Payable
32.
Line 12.f. - Lease Liabilities. This item represents the portion of
the liability for capital leases which is covered by budgetary authority.
(Capital leases and lease purchases entered into during FY 1992 and thereafter
70-21
must be fully funded in the first year of the lease, see Appendix B of OMB
Circular A-11).
Report the balance of the following account:
2940 Capital Lease Liability
33. Line 12.g. - Other Liabilities.
This item represents other liabili-
ties that are not recognized in specific categories.
Include in this line the
total amount due the federal entities for other liabilities covered by budgetary
authority that are not included on other lines above.
This includes advances and
prepayments received from other federal entities for goods to be delivered or
services to be performed. Report the balance of the following accounts as they
apply to
34.
of lines
35.
Liabilities incurred which are not covered by available budgetary resources
result from the receipt of goods or services or the occurrence of other
eligible events for which revenues or other sources of funds necessary to pay
the liabilities have not been made available through Congressional
appropriations or current earnings of the reporting entity. Notwithstanding an
expectation that the appropriations will be made, whether they in fact will be
made is completely at the discretion of the Congress. This line should not
ordinarily apply to the Defense Business Operations Fund.
If, however, liabili-
ties exist that are not covered by available budgetary resources, then report
only the amount of the liability for which an available budgetary resource does
not exist.
If any such liabilities exist, report the amount and disclose its
nature by footnote.
transactions with other federal and non-federal entities:
2130 Contract Holdbacks
2190 Other Accrued Liabilities
2311 Unearned Revenues
- Advances from Government Agencies and Funds
2312 Unearned Revenue - Advances from the Public
2410 Treasury Cash Advances to Disbursing Officers
2411 Deposit Fund Liabilities
2920 Contingent Liabilities
2992 Liability for Property Furnished by Others
Line 12.h. - Total Liabilities Covered by Budgetary Resources.
12.a. through 12.g.
Line 13. - Liabilities Not Covered by Budgetary Resources.
36.
Line 14 - Total Liabilities.
Report the total of lines 3.h. and 4.
37.
Line 15 - Balances. The components of net position are classified as
follows:
38. Line 15.a. - Unexpended Appropriations. This amount includes the
portion of the enity’s apropriations represented by undelivered orders and
unobligated balances.
Report the balance of the following accounts:
3100
Appropriated Capital
3211.1 Appropriations Available
39. Line 15.b. - Invested Capital.
Represents the net investment of
federal government in the reporting entity.
capitalized assets, additional investment in
70-22
Includes the acquisition cost
a revolving fund to commence
the
of
operations or begin a new activity; fund (cash) transfers to other DBOF
entities; less the reduction in investment due to depreciation and
amortization.
Report the balance by the specified category of the following
accounts:
(1)
(2)
(3)
(4)
(5)
Assets Capitalized:
3211.2 Assets Capitalized
Liabilities Assumed:
3211.3 Liabilities Assumed
Fund (Cash) Transfers:
3211.4 Net Treasury Balance- DBOF
Transfers In Of Property:
3220 Transfers In from Others Without Reimbursement
Transfers Out Of Property:
3231 Transfers Out to Government Agencies Without Reimbursement
3232 Transfers Out to All Others Without Reimbursement
40. Line 15.c.- Cumulative Results of Operations.
The net difference
between (1) expenses and losses and (2) financing sources, including
appropriated capital used, revenues, and gains, since the inception of the
activity. Report the balance of the following acccount.
3311 Cumulative Results of Operations - DBOF
41.
Line 15.d. - Other. Report the balance of any other equity account
in use by the reporting entity.
42.
Line 15.e. - Future Funding Requirements. The amount reported on
this line should be equal to the amount of liabilities incurred which are not
covered by available budgetary resources (line 3.c.).
Liabilities not covered
by budgetary resources result from the receipt of goods or services or the
occurrence of other eligible events for which revenues or other sources of
funds necessary to pay the liabilities have not been made available through
Congressional appropriations or current earnings of the reporting entity. If
an amount is reported, disclose its nature by footnote.
43.
Line 15.f. - Total Net Position. Report the sum of line 15.a.
through line 15.e.
44.
Line 16. - Total Liabilities and Net Position.
Report the sum of
line 14 and line 15.f.
45.
INSTRUCTIONS FOR PREPARATION OF REQUIRED NOTES.
Instructions for
required notes are presented below.
Additional notes may be included as deemed
beneficial by the reporting entity.
In any instance where the instructions for
70-23
line items shown on the Statement of Financial Position would preclude
significant financial data from being reported, include the amounts in the most
closely related line item and disclose the information by a footnote. The
following information must be disclosed:
Note 1 - Fund Balances With Treasury:
The sum of the balances should agree with the amount reported on line 1 of the
Statement of Financial Position. For Defense Business Operations Fund
activities, the amounts reported will reflect the net amount of (1) collections
in excess of disbursements for the fiscal year or (2) disbursements in excess
of collections for the fiscal year added to [if collections exceed disbursements]
or subtracted from [if disbursements exceed collections] (3) Funds With Treasury
carried over from the previous fiscal year.
If the reporting entity does not
maintain an account representing “Funds With Treasury,” then “that entity need
not report an amount for that line.
The DBOF entity that does, however, main
tain an account representing ”Funds With Treasury,"
must report that balance.
If one DBOF entity maintains the “Funds With Treasury” for two or more other
DBOF activities, that balance may be distributed for reporting purposes to
those individual DBOF activities.
The amount to be reported consists of all (1) obligated but not yet disbursed
and (2) unobligated undisbursed account balances with the U.S. Treasury, as
reflected in the entity’s records and summarized by fund type.
Unobligated
amounts shall be further classified as amounts available and restricted.
Restricted unobligated fund balances include appropriated fund amounts related
to expired authority, and holdings which have not been transferred into the
general fund as of the report date, which are not available for agency use.
Line (3), Other Funds, should include trust funds and balances in deposit,
suspense, clearing and related non-spending accounts, such as for collections
pending litigation, awaiting determination of the proper accounting
disposition, or being held by the entity in the capacity of a banker or agent
for others.
Note 2. Preparer Information.
The preparer’s and supervisor’s name and business telephone numbers shall
be provided along with the official mailing address of their location. The
purpose of the requested information is to provide a point of contact in case
of questions.
If a point of contact other than the preparer, or preparer’s
supervisor, is desired, also include the name, title, business telephone, and
(if different) the location of the desired point of contact.
70-24
($000)
CASH
1.
DEFENSE BUSINESS OPERATIONS FUND ACCOUNTING REPORT
[ACCOUNTING REPORT (M) 1307]
SECTION III
FORMAT OF THE STATEMENT OF CASH FLOWS
DEFENSE BUSINESS OPERATIONS FUND
STATEMENT OF CASH FLOWS
(INDIRECT METHOD)
(DoD COMPONENT/BUSINESS AREA/ACTIVITY)
MONTH ENDING
, 19_
FLOWS From OPERATIONS:
Excess (Shortage) of Revenues and Finan-
cing Sources Over Total Expenses
ADJUSTMENTS AFFECTING CASH FLOW:
$ xxx
2.
3.
4.
5.
6.
7.
8.
9.
10.
$
(xxx)
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
11.
CASH
12.
13.
14.
$
$ xxx
(xxx)
$ xxx
$ xxx
15.
Appropriated Capital Used
Decrease (Increase) in Accounts Receivable
Decrease (Increase) in Other Assets
Increase (Decrease) in Accounts Payable
Increase (Decrease) in Other Liabilities
Depreciation and Amortization
Other Unfunded Expenses
Other Adjustments
Total Adjustments
Net Cash Provided (Used) by Operations
FLOWS FROM INVESTMENTS:
Sale of Property, Plant and Equipment
Purchase of Property, Plant and Equipment
Other Investment Cash Provided (Used)
Net Cash Provided (Used) by Investments
17.
CASH FLOWS FROM APPROPRIATIONS:
16.
Appropriations (Current Warrants)
Add:
a. Restorations
b. Transfers of Cash from Others
18.
Deduct:
a. Withdrawals
b. Transfers of Cash to Others
$ xxx
$ xxx
$ xxx
(xxx)
(xxx)
$
$
19.
Net Appropriations
$ xxx
20.
Repayment on Loans from the Treasury and
the Federal Financing Bank
$ xxx
$ xxx
21.
Net Cash Provided (Used) by Appropriations
70-25
22.
23.
24.
Net Cash Provided (Used) by Operations, Investments
and Appropriations
Fund Balance, Beginning
Fund Balance, Ending
SUPPLEMENTAL DISCLOSERS OF CASH FLOW INFORMATION:
25.
Total Interest Paid
SUPPLEMENTAL SCHEDULE OF APPROPRIATION AND INVESTMENTS:
26.
Property And Equipment Acquired Under
Capital Lease Obligations
27.
Property Acquired Under Long-term
Financing Arrangements
28.
Other Exchanges of Noncash Assets or
Liabilities
SUPPLEMENTAL DISCLOSERS OF CASH INFORMATION:
29.
Funds Collected
a. Funds Collected - Operating Program - DBOF
b. Funds Collected - Capital Program - DBOF
c. Funds Collected - Undistributed - DBOF
30.
Funds Disbursed
a. Funds Disbursed - Operating Program - DBOF
b. Funds Disbursed - Capital Program - DBOF
c. Funds Disbursed - Undistributed - DBOF
31.
Cash on Hand and Other Monetary Assets
32.
Funds with Treasury
a. Funds with Treasury -
Operating Program - DBOF
b. Funds with Treasury - Capital Program - DBOF
33.
Undistributed Collections (As appropriate)
a. Undistributed Collections - DBOF Component Level
b. Undistributed Collections - DBOF Business Area Level
c. Undistributed Collections - DBOF Installation Level
34.
Undistributed Disbursements (As appropriate)
a. Undistributed Disbursements - DBOF Component Level
b. Undistributed Disbursements - DBOF Business Area Level
c. Undistributed Disbursements - DBOF Installation Level
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
$ xxx
70-26
DEFENSE BUSINESS OPERATIONS FUND ACCOUNTING REPORT
[ACCOUNTING REPORT (M) 1307]
SECTION III
INSTRUCTIONS FOR TEE PREPARATION OF THE
STATEMENT OF CASE FLOWS
(INDIRECT METHOD)
A.
General.
The statement of cash flows discloses the DBOF cash receipts and
disbursements with an explanation of the changes in cash or cash equivalents
for the reporting period.
B.
Headinq.
Complete the heading of the form to show (a) the reporting DoD
Component, (b) the reporting business area or activity, and (c) the reporting
period (month and calendar year).
C.
Line Item Instructions.
Instructions for the content of each line item are
as follows:
CASH FLOWS FROM OPERATIONS:
1.
Line 1 - Excess (Shortage) of Revenues and Financing Sources Over
Total Expenses.
The amount reported on line 13. of the monthly Statement of
Operations (and changes in net position).
As of September 30 each year, this
line should agree with Line 1 on the annual Chief Financial Officers, Statement
of Cash Plows (Indirect Method).
ADJUSTMENTS
AFFECTING CASH FLOW:
2.
Line 2 - Appropriated Capital Used. The amount reported on line 1 of
the Statement of Operations (and changes in net position) should be reported as
a negative adjustment to the net cash flow from operations.
5700
- Appropriated Capital Used
3.
Line 3 - Decrease (Increase) in Accounts Receivable.
A decrease in
accounts receivable adds to, and an increase in accounts receivable reduces,
the DBOF cash balance. (Do not include decreases due to bad debt writeoffs.)
1300 -
Receivables, Net
4.
Line 4 - Decrease (Increase) in Other Assets.
The change in other
assets categories which affect cash flow.
A decrease adds to, and an increase
reduces, the DBOF cash balance.
1410 - Advances to Others
1450 - Prepayments
1990 - Other Assets, as applicable.
70-27
5.
Line 5 - Increase (Decrease) in Accounts Payable.
An increase in
accounts payable adds to, and a decrease in accounts payable reduces the DBOF
cash balance.
2100
- Accrued Liabilities - Other
6.
Line 6 - Increase (Decrease) in Other Liabilities. The change in
other liabilities which effect cash flow.
An increase adds to, and a decrease
reduces the DBOF cash balance.
2200
- Accrued Liabilities
- Payroll and Benefits
2300 -
Unearned Revenue - Advances
2400 -
Liabilities for Deposit Funds and Suspense Accounts
2900
- Other Liabilities
7.
Line 7 - Depreciation and Amortization. The depreciation and
amortization for the period which are not paid in cash, and therefore require a
positive adjustment to the net cash flow from operations.
6125 -
Depreciation of Equipment
6126 -
Depreciation of Real Property
6128 -
Amortization of Leasehold Improvements and Other
Tangible Assets
8.
Line 8 - Other Unfunded Expenses. Other unfunded expenses which are
not paid in cash and therefore require a positive adjustment to the net cash
flow from operations.
Identify the nature of each unfunded amount.
9.
Line 9 - Other Adjustments.
The net of the period’s cash transfer
transactions not shown on the Statement of Operation.
These are Treasury
Withdrawals, Transfers-In and Transfers-Out. This line should not include
transfers in or out of non-cash assets
and Materials, or inventory.
The DBOF
in or transfers out of non-cash assets
10.
Line 10 - Total Adjustments.
such as property, operating supplies
cash balance is not affected by transfers
to other federal entities.
The sum of lines 2. through 9.
11.
Line 11 - Net Cash Provided (Used) by Operations.
The total of
lines 1. and 10.
CASH FLOWS FROM INVESTMENTS:
Acquiring and disposing of property, plant
and equipment and other assets used in the production of goods and services.
Most sales within the DBOF are recorded as revenue and thereby included in
line 1 of this statement. However, if an incoming cash flow is not as a
result of revenue, that cash flow should be identified within this section
as either a result of a sale of property, plant and equipment or other cause.
12.
Line 12 - Sale of Property, Plant and Equipment. The cash proceeds
received from sales of surplus real and personal property (e.g., buildings,
docks and piers, and equipment) adds to the DBOF cash balance.
70-28
13.
Line 13 - Purchase of Property, Plant and Equipment.
The amounts
disbursed for acquisitions of plant, property, and equipment reduces the DBOF
cash balance. Include amounts disbursed for minor construction projects.
1012.2 -
Funds Disbursed -
Capital Program - DBOF
14.
Line 14 - Other Investment Cash Provided (Used). The net amounts of
other collections or disbursements associated with the purchase and sale of
other investments. Identify the nature of each investment purchased and sold.
(Not Applicable to DBOF)
15.
Line 15 - Net Cash Provided (Used) by Investments. The sum of lines
12. through 14.
CASH FLOWS FROM APPROPRIATONS:
Resources obtained in the form of appro-
priations from the Congress, or by transferring from or to other reporting
entities.
Appropriations may not, in all cases, be distributed to the indi-
vidual Activity level.
If appropriations are not distributed, then they may
be reported by the DBOF level that is holding those balances or allocated by
that DBOF level, for reporting purposes, to the appropriate activity(ies).
16.
Line 16 - Appropriations (Current Warrants).
The amount of
appropriations received (consistent with above), net of rescissions.
17a.
Line 17a - Restorations.
DBOF cash balances withdrawn by the
Treasury in prior years which were restored.
As a rule, this does not apply to
the DBOF.
17b.
Line 17b - Transfers of Cash from Others. The amounts of cash
transferred from all Federal sources, except the Treasury.
Report cash transfers
in from other DBOF activities as a plus. The amounts to be reported are those
solely to transfer cash balances.
A transfer of cash as a result of work per
equity account shall be used:
formed (reimbursable sales) shall not be reported on this line. The following
3211.4 Net Treasury Balance-DBOF
18a.
Line 18a - Withdrawals.
The amounts of unobligated appropriations
withdrawn by the Treasury.
As a rule, this does not apply to the DBOF.
18b.
Line 18b - Transfers of Cash to Others. The amounts of cash
transferred to Federal agencies, except the Treasury.
Report cash transfers
out to other DBOF activities as a negative.
The amounts to be reported are
those solely to transfer cash balances.
A transfer of cash as a result of
work performed (reimbursable sales) shall not be reported on this line. The
following equity account shall be used:
3211.4 Net Treasury Balance-DBOF
19.
Line 19 - Net Appropriations. Net of lines 16, 17, and 18.
70-29
20.
Line 20 - Repayments on Loans from the Treasury and the Federal
Financing Bank. The amounts disbursed to liquidate loans obtained from the
Treasury or Federal Financing Bank.
(Applicable only to the Military Sealift
Command.)
21.
Line 21 - Net Cash Provided (Used) by Appropriations.
Net of lines
16. through 20.
22.
Line 22 - Net Cash Provided (Used) Operations, Investments, and
Appropriations. The amounts reported on lines 11., 15. and 21.
23.
Line 23 - Fund Balances, Beginning. The sum of account balances at
the beginning of the fiscal year.
Undistributed amounts will be reported at
the lowest organizational level to which they can be identified.
24.
Line 24 - Fund Balances, Endinq. The net of lines 22.and 23.
The
amounts should agree with the amounts reported for line 1, "Fund Balance with
Treasury,"
and line 2, “Cash on Hand and Other Monetary Assets,” on the current
month’s DBOF statement of financial position.
SUPPLEMENTAL INFORMATION:
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: then the indirect method is
used to prepare the cash flow statement, the amount of interest paid (net of
amounts capitalized) during the period shall be provided in this section of the
statement.
25.
Line 25 - Total Interest Paid. The amount of interest paid during the
period net of amounts capitalized.
SUPPLEMENTAL SCHEDULE OF APPROPRIATIONS AND
INVESTMENTS: Information about all
appropriations and investments of a reporting entity during a period that
affect recognized liabilities but that do not result in cash receipts or
payments in the period shall be reported in this section.
26.
Line 26 - Property and Equipment Acquired under Capital Lease Obligations.
Property and equipment acquired under such leases that did not result in cash
payments.
27.
Line 27 - Property Acquired Under Long-term Financing Arrangements.
Property acquired under these arrangements that did not result in cash
payments.
28.
Line 28 - Other Exchanges of Noncash Assets or Liabilities. Any other
exchange of noncash assets or liabilities not specifically identified above.
SUPPLEMENTAL
DISCLOSURE OF CASH INFORMATION:
Report the preclosing balances in
the following General Ledger Account Codes.
Additionally, of the amounts
reported as undistributed collections and undistributed disbursements, disclose
the amount of each that was closed, for financial reporting purposes, to
Accounts Receivable and Accounts Payable.
Volume 1, Chapter 7, of this
Regulation provides a definition of each account.
The amounts should agree
70-30
with the total amount reported on Line 31.
Undistributed amounts will be
reported at the lowest organizational level to which they can be identified.
29.
29a.
29b.
29c.
30.
30a.
30b.
30c.
31.
31.a
31.b
31c
32.
32a.
32b.
33.
33a.
33b.
33c.
34.
34a.
34b.
34c.
Line 29 - Funds Collected
GLAC 1011.1 -
Funds Collected -
GLAC 1011.2 -
Funds Collected -
GLAC 1011.3 -
Funds Collected -
Line 30 - Funds Disbursed
GLAC 1012.1
- Funds Disbursed -
GLAC 1012.2
- Funds Disbursed -
GLAC 1012.3 -
Funds Disbursed -
Operating Program - DBOF
Capital Program - DBOF
Undistributed - DBOF
Operating Program - DBOF
Capital Program - DBOF
Undistributed - DBOF
Line 31 - Cash on Hand and
Other Monetary Assets
GLAC 1110 -
Undeposited Collections
GLAC 1191 - Disbursing Officers’ Cash
GLAC 1195 -
Other Monetary Assets
Line 32 - Funds with Treasury
GLAC 1013.1 -
Funds with Treasury
- Operating Program - DBOF
GLAC 1013.2 -
Funds with Treasury - Capital Program - DBOF
Line 33 - Undistributed Collections
(As appropriate)
GLAC 1014.1 -
Undistributed Collections
- DBOF Component Level
GLAC 1014.2 - Undistributed Collections - DBOF Business Area Level
GLAC 1014.3 - Undistributed Collections -
DBOF Installation Level
Line 34 - Undistributed Disbursements
(As appropriate)
GLAC 1015.1 - Undistributed Disbursements - DBOF Component Level
GLAC 1015.2 - Undistributed Disbursements - DBOF Business Area Level
GLAC 1015.3 - Undistributed Disbursements
- DBOF Installation Level
70-31
DEFENSE BUSINESS OPERATIONS FUND ACCOUNTING REPORT
[ACCOUTING REPORT (M) 1307]
SECTION IV
FORMAT OF THE STATEMENT 0F OPERATIONS
($000)
($000)
REVENUES AND FINANCING SOURCES
1.
Appropriated Capital Used
2.
Revenues from Sales of Goods
a. Gross Revenue from Sales
DEFENSE BUSINESS OPERATIONS FUND
STATEMENT OF OPERATIONS
AND
CHANGES IN NET POSITION
(DoD COMPONENT/BUSINESS AREA/ACTIVITY)
MONTH ENDING
, 19_
PART I - STATEMENT OF OPERATIONS
b. Less: Credits Allowed on Sales
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
Program or Operating Expenses (Lines A - 6, Part IV)
Cost of Goods Sold and Services Provided (From Part III)
Depreciation and Amortization (Line H, Part IV)
Bad Debts and Writeoffs (Line I, Part IV)
Other Expenses (Line J, Part IV)
Total Expenses (Lines 5 through 9)
Revenue Less Cost Incurred Before Extraordinary Items
(Line 4 - Line (10)
Plus (Minus) Extraordinary Items
NET OPERATING RESULTS
Plus (Minus) Nonrecoverable Amounts (From Part V)
Recoverable Operating Results
Capital Investment Program
OBLIGATIONS FOR CAPITAL ASSETS (From Part VI)
OUTLAYS FOR CAPITAL ASSETS (From Part VI)
Footnote:
Mobilization Requirement Cost
$
70-32
DEFENSE BUSINESS OPERATIONS FUND
STATMENT OF OPERATIONS
AND
CHANGES IN NET POSITION
(DoD COMPONENT /BUSINESS AREA/ACTIVITY)
MONTH ENDING
, 19_
PART II - CHANGES IN NET POSITION
($000)
($000)
1.
Changes in Equity
A. Appropriations
(1) Appropriations Available - Beginning of Year
(2) Plus or Less: Changes in Appropriation Balance
(3) Plus or Less: Cash Transfers
(4) Equals: Appropriations Available - End of Period
,
B.
Accumulated Operating Results (AOR)
(1) AOR - Beginning of Year (Unadjusted)
(2) Plus (Minus): Prior Period Adjustments To AOR
(3) Equals: AOR
- Beginning of Year (Adjusted)
(4) Plus: Not Operating Results - End of Period
(5) Equals: Operating Results - End of Period
c.
Net Equity Position - End of Period
D. Capital Investments
(1) Capital Investments - Beginning of Fiscal Year
(2) Plus: Transfers-In of Property
(3) Loss: Transfers-Out of Property
(4) Less: Invested Capital Used
(5) Plus (Less): Changes in Liabilies Assumed
(6) Equals: Capital Investments - End of Period
2.
Total Equity
- End of Period
70-33
DEFENSE BUSINESS OPERATIONS FUND
STATEMENT OF OPERATIONS
(DoD COMPONENT/BUSINESS AREA/ACTIVITY)
MONTH ENDING
, 19_
PART III - COST OF GOODS SOLD AND SERVICES PROVIDED
($000) ($000)
1.
Cost of Goods and Services Sold:
1/
a. Beginning Work-in-Process
b.
Plus: Operating Expenses (Lines A-G, Part IV)
c. Minus: Ending Work-in-Process
d.
Minus: Work for Activity Retention
e. Equals: Cost of Goods and Services Sold
2.
Cost of Goods Sold from Inventory: 2/
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
1/
2/
Operating Expenses (Lines A-G, Part IV)
Beginning Inventory - L.A.C.
Less:
Plus:
Plus:
Plus:
Less:
Less
Plus:
Beginning Allowance for Unrealized
Holding Gains (Losses)
Purchases at Cost
Customer Returns - Credit Given
DLR Exchange Credits
Inventory Losses Realized
Ending Inventory - L.A.C.
Ending Allowance for Unrealized
Holding Gains (Losses)
Equals: Cost of Goods Sold from Inventory
Section 1 (lines 1.a. through 1.e.) is to be completed by all DBOF business areas other than the
Supply Management and Comrnissary Resale Business Areas.
Section 2 (lines 2.a. through 2.j.) is to be Completed only by the Supply Management and
Commissary Resale Business Areas.
70-34
DEFENSE BUSINESS OPERATIONS FUND
STATEMENT OF OPERATIONS
(DoD COMPONENT/BUSINESS AREA/ACTIVITY)
MONTH ENDING________, 19___
PART IV - EXPENSES
Personal Services and Beneflts
($000) ($000)
A.
6111
6130
6115
Travel
6116
6117
Rents,
6118
6119
Personnell Compensation - Civilian
Annual Leave
-
Benefits for Former Personnel
and Transportation
Travel and Transportation of Persons
Transportation of Things
B.
Communications & Utilities
Rent, Communcation and Utilities
Printing and Reproduction
C.
Contractual Services and Supplies
6120.1 Military Personnel Services
6120.2 Purchased Services-Other
D.
Supplies, Materials and Other Non-Capitalized Assets
6121 Supplies and Materials
6122 Equipment (Not Capitalized)
E.
F.
Grants and Fixed Charges
6123 Grants, Subsidies and Contributions
6124 Insurance Claims and Indemnifications
6330 Other Interest Expenses
G.
H.
Other Expenses
6900 Other Expanses
Depreciation-Total
6125 Depreciation of Equipment
6126 Depreciation of Real Property
6128 Amortization of Leasehold Improvements and Other
Intangible Assets
I.
J.
Bad Debts and Other Writeoffs
6129 Bad Debts
Other Losss
7210 Losses on Disposition of Assets
7291.1 Shrinkage/Deterioration Losses
7291.2 Excess/Obsolescence/Spoilage Loss
7291.3 Other Inventory Losses
7293 Other Miscellaneous Losses
Non-DBOF Financed (i.e., Unfunded) Expenses
5700 Appropriated Capital Used
5790 Invested Capital Used
K.
70-35
DEFENSE BUSINESS OPERATIONS FUND
STATEMENT OF 0PERATIONS
(DoD COMPONENT/BUSINESS AREA)
MONTH ENDING
, 19__
PART V - RECOVERABLE OPERATING RESULTS
($000)
($000)
1.
NET OPERATING RESULTS:
2. NONRECOVERABLE/DEFERRED AMOUNTS
a. Losses on Disposal of Excess Inventory (-)
b.
Disposal of Equipment/Capital Assets (-)
c.
Non-Reimbursable Base Closure (BRAC) Costs (-)
d. Difference Military Personnel Reimbursement/Applied Costs (+/-)
e.
Capital Asset Surcharge (-)
f.
Other Applicable Gains and Losses (+/-)
g.
Total - Nonrecoverable/Deferred Costs
3.
Net Operating Results that are Comparable to Budgeted Amounts
4.
Amount Budgeted for the Return/Recovery of Prior Year(s) Gain/Loss
5.
NET
NOTE:
RECOVERABLE OPERATING RESULTS FROM CURRENT YEAR OPERATIONS
As a matter of policy, any amounts that a DoD Component requests be excluded from its DBOF
rates--whether identified in DoD Comptroller guidance as permissible, or requested by the
DoD Component-must be adequately documented and quantified. Further, all such amounts
must be approved by the Office of the DoD Comptroller (Program/Budget), Amounts not
explicitly approved by the Office of the DoD Comptroller for exclusion from customer rates
shall be excluded from this report.
Data for the completion of all "Nonrecoverable/Deferred Amounts" may not be available
readily to a reporting entity from accounting records. Nevertheless, each amount
reported shall be supported either by accounting or other adequate documentation provided
by the activity, management command or departmental level command of the reporting entity.
If applicable amounts are captured at the business area level, they shall be allocated or
assigned to activities in accordance with guidance provided by the DoD Component. Care
should be taken to ensure that amounts so allocated or
As the amounts reported may be used in the development
billing rates, it is important that the categories and
with guidance provided or approved by the Director for
Comptroller (Program/Budget).
assigned are equal to the total.
of subsequent year stabilized
amounts reported are consistent
Revolving Funds, Office of the DoD
70-36
DEFENSE BUSINESS OPERATIONS FUND
A.
B.
C.
D.
E.
F.
E.
H.
I.
J.
K.
L.
M.
N.
P.
Q.
R.
S.
T.
u.
v.
W.
x.
Y.
z.
STATEMENT OF OPERATIONS
(DoD COMPONENT/BUSINESS AREA/DIVISION)
FISCAL YEAR THROUGH
MONTH OF
, 19___
PART VII - INVENTORY MANAGEMENT REPORT - SUPPLY MANAGEMENT BUSINESS AREA
Current Year
Planned
To Date To Date
(1) (2)
Customer Orders Accepted - Cumulative
Gross Reimbursable Sales of Property - Cumulative
Unfilled Customer Orders
Customer Returns
- Credits Granted - Cumulative
Net Reimbursable Sales of Property - Cumulative
Purchases at Cost - Cumulative
Obligations
- Cumulative
Obligations Operating - Cumulative
Obligations’ Augmentation - Cumulative
Obligations Mobilization - Cumulative
Outstanding Commitments
Inventories
- Stock On hand
Other Inventories
Inventories in Transit
Total Inventories
Customer Returns Without Credit - Cumulative
Transfers to Reutilization and Marketing - Cumulative
Material Returns to Suppliers - Cumulative
Undelivered Orders
Fund Balance with Treasury
Funds Collected - Cumulative
Funds Disbursed - Cumulative
Receivables - Government
Receivables - Public
Payables
Variance
$
%
(3)
NOTE:
The above line items are the same as those previously described in DoD 7420.13-R, “Stock
Fund Operations,"
for the Accounting Report (AR) 1302.
The AR 1302 as currently prepared shall
continue to b. prepared until further notice.
70-38
DEFENSE BUSINESS OPERATIONS FUND ACCOUNTING REPORT
[ACCOUNTING REPORT (M) 1307]
SECTION IV
INSTRUCTIONS FOR THE PREPARATION OF THE STATEMENT OF OPERATIONS
A.
General.
Part I provides data on current operating results by Defense
Business Operations Fund business area.
B.
Heading.
Complete the heading of the form to show (a) the reporting DoD
Component, (b) the reporting business area and (c) the reporting period (month
and calendar year).
C.
Line Item Instructions. Instructions for the content of each line item are
as follows:
1.
Line 1 - Appropriated Capital Used.
Appropriations, primarily for War
Reserve Material and Commissary Operations, may be provided directly to the
DBOF.
General ledger account (GLA) 5700, “Appropriated Capital Used,” is used
to record accrued expenses (versus outlays) of appropriated funds provided
directly to the Fund.
The purpose of the account is to match current period
expenses against the use of appropriated funds used to finance those expenses.
The amounts to be recorded in Account 5700 shall be equal to the amount of
program expenses recorded in the 6100 series of accounts but shall not include
any expenses applicable to revenue accounts other than GLA 5700--in other words,
expenses incurred against an appropriation made directly available to the DBOF
should be recorded separately from expenses incurred against ordinary DBOF
reimbursable financing. Addendum 1 to Chapter 52 of this Regulation contains
additional information on GLA 5700.
Report the balance in the following account:
5700 Appropriated Capital Used
2. Line 2. - Revenues from Sale of Goods and Services.
The amount
reported shall ordinarily agree with the amount reported on line 3.A., “Reim-
bursements Earned,” of the DD Form 1176, “Report on Budget Execution."
If it
does not agree with line 3.A. of the DD Form 1176, include a note explaining
the difference (for example, line 3.A. of the DD Form 1176 may include some
of the amounts reported in line 6 below.) Report the balance in the following
accounts:
5100 Revenue
5200 Revenue
from Goods Sold
from Services Provided
Management Business Area shall report revenue net of
NOTE:
The Supply
amounts allowed for returns of material for credit.
The dollar amount
of materiel returns with credit shall be reported on line 2.b.
3.
Line 2.a. - Gross Revenue from Sales.
This line applies to the
Supply Management business area only.
Reporting activities within the Supply
Management business area shall report gross revenue on this line. Gross revenue
is revenue before deduction of amounts allowed for returns of material for
credit and credits allowed on Depot Level Repairable Exchanges (DLRs). The
70-39
dollar amount of materiel returns with credit shall be reported on line 2.b.(2).
Report the following accounts on this line:
5100 Revenue from Goods Sold
5200 Revenue from Services Provided
4.
Line 2.b. - Credits Allowed on Sales. This line applies to the
Supply Management business area only.
Reporting activities within the Supply
Management business area shall report the dollar amount of credits allowed on
amounts due it (accounts receivable) as a result of sales or DLR exchanges.
Report the following accounts on this line:
1529.1E Materiel Returns - Credit Given
1529.3A
Estimated Repair Costs
1529.3B
Estimated Exchange Costs
5.
Line 3 - Other Revenue & Financing Sources.
Report revenues and
financing sources not reported on lines 1 or 2. Include cash donations and an
amount equal to any depreciation recorded against donated assets.
Invested
capital used is the depreciation expense of capital assets provided to Fund
activities for its use but which were paid for by funds other than the Defense
Business Operations Fund. Identify the nature of each miscellaneous gain.
Report the total recorded in the following accounts:
5600 Donated Revenue
5790 Invested Capital Used
5910 Miscellaneous Reimbursements
7110 Gains on Disposition of Assets
7193 Other Miscellaneous Gains
(a) General ledger account (GLA) 5790, “Invested Capital Used,” is
used to record, as a financing source, the value of assets (ordinarily buildings
and other assets financed by a Military Construction appropriation) used by, and
in custody of, a DBOF activity but which were not acquired, nor will be replaced,
through use of Defense Business Operations Fund resources.
(b) The amounts to be recorded in this account shall be equal to
the amount of depreciation expense recorded in general ledger account 6125,
“Depreciation of Equipment,”
general ledger account 6126 “Depreciation of Real
Property,” and general ledger account 6127, “Depletion of Natural Resources," but
only if the depreciated asset(s) were not acquired nor will be replaced through
use of Defense Business Operations Fund resources.
No other amounts shall be
recorded to general ledger account 5790.
(c) Addendum 1 to Chapter 58, "Capital Assets,” of this Regulation
contains additional information on GLA 5790.
6.
Line 4 - Total Revenues and Financing Sources. Report the total of
lines 1 through 3 above. Revenue should equal net sales plus any other
reimbursable revenue and financing source.
7.
Line 5 - Program or Operating Expenses. This line is a summary of
appropriations expensed during the current period.
Do not include (1) cost of
goods sold [reported on line 6 below], (2) expenditures for assets that were
70-40
capitalized [those capital assets should be reported on the Statement of
Financial Condition] or (3) any expense reported on other lines.
Appropriations
expensed to be reported are all direct appropriation expenses incurred by Fund
activities which received a direct appropriation (for example, war reserve
materials and commissaries) and should be equal to the “Appropriated Capital
Used" reported on line 1. The total of the amount reported for this line should
be equal to the balance in the following account:
5700 Appropriated Capital Used
8.
Line 6 - Cost of Goods Sold and Services Provided. Report the total
shown on Part III, Cost of Goods Sold and Services Provided.
(Form and Content
Guidance, published by the Office of Management and Budget, asks that this line
be subdivided between (a) costs of goods sold to the public and (b) costs of
goods sold to DoD and other Federal entities.
That subdivision is not necessary
for AR 1307 reporting.
For the annual Chief Financial Officer’s Act report, the
subdivision could be reported in the same proportion as revenue is reported from
the public and from DoD and other Federal entities.)
9.
Line 7 - Depreciation and Amortization. This line is a summary of
depreciation/depletion/amortization expense associated with capital assets used
by-the Defense Business Operations Fund.
Report depreciation expense incurred
during the reporting period which was posted to applicable accounts (or sub-
accounts) in the 6000 Series (expense) accounts within the DoD Chart of Accounts.
The total reported in line H of Part IV will be reflected on this line.
10.
Line 8 - Bad Debts and Writeoffs. This line is a summary of bad debt
and other writeoff expense incurred during the reporting period which was posted
to applicable accounts (or sub-accounts) in the 6000 Series (expense) accounts
within the DoD Chart of Accounts. The total reported in line I of Part IV will
be reflected on this line.
11.
Line 9 - Other Expenses.
The total reported in line J of Part IV
will be reflected on this line.
12.
Line 10 - Total Expenses. Sum of lines 5 through 9.
13.
Line 11 - Revenue Less Cost Incurred Before Extraordinary Items
Report the net amount of line 4 less line 10.
14.
Line 12 - Plus (Minus) Extraordinary Items. Report the net balance in
the following account. Extraordinary gains are unusual, unrelated to the
activity’s ordinary activities and occur infrequently.
Identify, as a footnote,
the nature of each extraordinary gain or loss.
Report the balance in the
following account:
7300 Extraordinary Items
15.
Line 13 - Net Operating Results. Line 11 plus (or less) line 12.
16.
Line 14 - Plus (Minus) Nonrecoverable Costs.
Report the amount shown
on line 3 of Part V, Recoverable Operating Results.
70-41
17.
Line 15 - Recoverable Operating Results. Line 13 plus (or less)
line 14.
18.
Line 16 - Obligations for Capital Assets. Report the amount of
obligations shown on Part VI, Capital Investment Program.
19.
Line 17 - Outlays for Capital Assets.
Report the amount of outlays
shown on Part VI, Capital Investment Program.
20.
FOOTNOTE: DBOF business area activities shall record and report
financial information on the maintenance of a mobilization capability in
accordance with the DoD accounting and reporting requirements specified for
the DBOF.
The Monthly Report of Operations (AR 1307) shall be prepared to
include a footnote which identifies the amount of the mobilization requirement
costs which are funded through direct appropriations or reimbursable orders
accepted specifically for mobilization requirements.
70-42
PART II
- CHANGES IN NET POSITION
A.
the
B.
General.
This part, Part II, provides data on the current equity position of
Defense Business Operations Fund.
Headinq.
Complete the heading of the form to show (a) the reporting DoD
Component, (b) the reporting business area/activity, (c) the reporting period
(month), and (d) the year.
C.
Line Item Instructions.
Instructions for the content of each line item are
as follows:
1.
Line 1.A.(1). - Appropriations Available - Beginning of Year.
Report
the balance of appropriations available at the end of the preceding fiscal year.
This amount should be the same as reported on line 1.A.(4) on September 30 of the
preceding fiscal year. The amount reported will not change during the fiscal
year.
2.
Line 1.A.(2) - Plus or Less: Changes in Appropriation Balance. This is
equal to the difference between the beginning of the fiscal year balance and the
balance as of the and of the reporting period.
The amount should be equal to:
a.
Increases to GLA 3211.1, “Appropriations Available,” occurring as
a result of direct appropriations made available by the Congress to the DBOF.
For example, direct appropriations received for the acquisition of war reserve
materiels and direct appropriations made available to the Commissary business
area and U.S. Transportation Command.
b.
Increases to GLA 3211.1, "Appropriations Available,” occurring as
a result of nonexpenditure transfers from other current appropriations and funds.
c. Decreases as a result of the use of appropriations. These decreases
should be equal to the amount reported on Part I, line 1, "Appropriated Capital
Used. "
d.
Decreases to GLA 3211.1,
"Appropriations Available," occurring as
a result of nonexpenditure transfers to other appropriations and funds.
3.
Line 1.A. (3) - Plus or Less: Cash Transfers.
Report cash transfers
in from other DBOF activities as a plus and cash transfers out to other DBOF
activities as a negative.
The amounts to be reported are those solely to trans
fer cash balances. A transfer of cash as a result of work performed (reimbure
able sale) shall not be reported on this line.
The following equity account
shall be used:
3211.4 Net Treasury Balance-DBOF
4.
Line 1.A.(4) - Equals: Appropriations Available - End of Period.
Report the net total of line 1.A.(1) through line 1.A.(3).
The amount reported
should agree with the amount reported on line 14.a. of the Statement of Financial
Condition.
70-43
5.
Line 1.B.(1) - Accumulated Operating Results - Beginning of Fiscal Year
(Unadjusted ).
Report the balance of accumulated operating results available at
the end of the preceding fiscal year.
This amount should be the same as the
amount reported on line 1.B.(5) on September 30 of the preceding fiscal year.
This amount will not change during the fiscal year.
6.
Line 1.B.(2) - Plus or (Minus): Prior Period Adjustments to Accumulated
Operating Results.
A credit balance is reported as a plus; a debit balance is
reported as as negative. Report prior period adjustments recorded in the
following account:
7400 Prior Period Adjustments
7.
Line 1.B.(3) - Accumulated Operating Results - Beginning of Fiscal Year
(Adjusted).
Report the net total of line 1.B.(1) plus or minus, as applicable,
line 1.B.(2).
8.
Line 1.B.(4) - Plus: Net Operating Results - End of Period. Report the
amount shown on line 13, Ret Operating Results, of Part I, Statement of
operations.
9.
Line 1.B.(5) - Equals: Operating Results - End of Period.
Report the
net total of lines 1.B.(3) and (4).
The amount reported should be equal to the
amount reported on line 14.c.
of the Statement of Financial Condition.
10.
Line 1.C. - Net Equity Position - End of Period.
Report the net total
of line 1.A.(4) and line 1.B.(5).
11.
Line 1.D.(1) - Capital Investments - Beginning of Fiscal Year.
Report the
balance of capital investments available at the end of the preceding fiscal year.
The amount reported should be equal to the amount reported on line 14.b. of the
Statement of Financial Condition at the end of the preceding fiscal year. This
amount will not change during the fiscal year.
12.
Line 1.D.(2) - Plus: Transfers-In of Property.
Report the value of
capital assets received without reimbursement.
The amount reported should be
equal to the amount reported on line 14.b.(4) of the Statement of Financial
Condition.
Report the amount in the following account:
3220 Transfers-In from Others Without Reimbursement
NOTE:
GLA 3220 is closed to GLA 3211.2,“Assets Capitalized,”
at fiscal year end.
13.
Line 1.D.(3) - Less: Transfers-Out of Property. Report the value of
capital assets transferred out without reimbursement.
The amount reported
should be equal to the amount reported on line 14.b.(5) of the Statement of
Financial Condition.
Report the amount in the following accounts:
3231 Transfers Out to Government Agencies Without Reimbursement
3232 Transfers Out to All Others Without Reimbursement
NOTE:
GLAs 3231 and 3232 are closed to GLA 3211.2, “Assets
Capitalized,”
at fiscal year end.
70-44
14.
Line 1.D.(4) - Less Invested Capital Used. Report the amount recorded
in the following account:
5790 Invested Capital Used
15.
Line 1.D.(5) - Plus (Less): Changes in Liabilities Assumed.
Report net
changes during the fiscal year to date in the following account:
3211.3 Liabilities Assumed
16. Line 1.D.(6) - Equals: Capital Investments - End of Period. Report the
net total of lines 1.D.(1) through (5).
The amount reported should be equal to
the amount reported on line 14.b. of the Statement of Financial Condition.
17.
Line 2 - Total Equity - End of Period. Report the total of the above
lines.
The amount reported should be equal, prior to year-end closing, to the
balance in the following accounts:
3211
3220
3230
3311.1
3311.2
3321
Capital Investment-DBOF
Transfers In from Others Without Reimbursement
Transfers Out to Others Without Reimbursement
Cumulative Results of Operations-DBOF
Cumulative Results of Operations-DBOF-Deferred
Net Results of Operations-DBOF
70-45
PART III - COST
OF GOODS SOLD AND SERVICES PROVIDED
A.
General.
All costs, including gains and losses, applicable to the product
of goods and services sold to customers during the reporting period must be
reflected on this part (Part III) of the report.
The total included in line 3 of
Part III of the Statement of Operations must agree with the amount shown on line
6, Part I of the Statement of Operations.
B.
Heading.
Complete the heading of the form to show (a) the reporting DoD
Component, (b) the reporting business area and activity (c) the reporting period
(month), and (d) the year.
C.
Line Item Instructions. Instructions for the content of each line item are
as follows.
1.
Line 1 - Cost of Goods and Services Sold.
This line is to be used by
all business areas other than the Supply Management and Commissary Resale
business areas --
the Supply Management and Commissary Resale business areas
shall use line 2 of this part to compute its cost of goods sold.
Fund business
areas that do not use a job-order or process cost accounting system may not have
data to complete all parts of line 1. In those cases, the expenses incurred, as
reported on line 1.b., “Operating Expenses,"
of this part shall be the cost of
goods and services sold for those business areas.
2.
Line 1.a. - Beginning Work-in-Process. Enter the total of the balances
in the following accounts as of the end of the preceding reporting period:
1581 Work in Process -
1582 Work in Process-
1583 Work in Process -
1584 Work in Process -
In House
Contractor
Other Government Activities
Government-Furnished Material
3.
Line 1.b - Operating Expenses. Enter the total of the amounts reported
on Part IV, “Expenses” on lines A through G.
4.
Line 1.c. - Minus: Ending Work-in-Process. Enter the total of the
balances in the following accounts as of the end of the current reporting period.
The amount reported should agree
ment of Financial Condition.
1581 Work in Process -
1582 Work in Process -
1583 Work in Process -
1584 Work in Process -
with the amount reported on line 6 of the State
In House
Contractor
Other Government Activities
Government-Furnished Material
5.
Line 1.d. - Minus: Work for Activity Retention.
Report the value of
assets developed or manufactured for use and retention by the performing business
area activity. Enter the balance in the following accounts:
1720 Construction in Progress
1725 Assets Under Development - DBOF
70-46
6.
total of
7.
reported
8.
reported
9.
Line 1.e. - Equals: Costs of Goods and Services Sold.
Report the net
lines 1a. through line 1.d.
Line 2 - Cost of Goods Sold from Inventory.
This category of costs is
only by the Supply Management and Commissary Resale Business Areas.
NOTE:
The Statement of Federal Financial Accounting Standard Number 3,
“Accounting for Inventory and Related Property,” sets forth the
accounting principles that shall be followed by federal
government entities when accounting for and reporting inventory
and related property.
An illustration of the DoD implementation
of those principles is contained in Addendum 2 to Chapter 55,
“Supply Management Operations,”
(for DoD Components recording
inventory at its standard [selling] price) and Addendum 3 to
Chapter 55 (for DoD Components recording inventory at its latest
invoice price).
The referenced illustrations demonstrate the
application of the accounts indicated below and must be read for
a fuller understanding of the reporting requirements contained
in section 2 of this Part III.
Line 2.a. - Operating Expenses.
Enter the total of the amounts
on Part IV, “Expenses,” on lines A through G.
Line 2.b. - Beginning Inventory - L.A.C.
Report the balance as shown
on line 2.h. "Ending Inventory”
as of the close of the prior reporting period.
(L.A.C. is “Latest Acquisition Cost.”)
10. Line 2.c. - Less: Beginning Allowance for Unrealized Holding
Gains/Losses. Report the balance as shown on line 2.i. "Ending Allowance for
Unrealized Holding Gains/Losses,"
as of the close of the prior reporting period.
Holding gains (or losses) are recognized in the valuation of inventory.
Holding
gains or losses may be unrealized or realized. “Unrealized" refers to any gain
or loss associated with inventory still held by the entity.
"Realization” of the
holding gain or loss occurs only when an item of inventory is sold or otherwise
leaves the supply management stocking point.
11.
Line 2.d. - Plus: Purchases At Cost.
Report amounts paid or payable
for all inventory purchases during the reporting period. Increases during the
month in the following account shall be reported:
1529.l0 Purchases at Cost
12.
Line 2.e. - Plus: Customer Returns - Credit Given.
Report amounts
of credit given during the month on materiel returns. Increases during the
month in the following account shall be reported:
1529.1E Materiel Returns - Credit Given
13.
Line 2.f. - Plus: DLR Exchange Credits.
Report amounts of credit
given during the
during the month
1529.3
month on Depot Level Repairable (DLR) exchanges. Increases
in the following account shall be reported:
Allowance for Repairs
70-47
14. Line 2.g. - Inventory Losses Realized.
The realization of most
inventory gains (and losses) are recognized through reduction of the unrealized
holding gains/losses accounts as a result of sales; that is, those gains and
losses are realized when inventory items are sold and are recognized in the
cost of goods sold.
However, decreases in inventory occurring as a result of
disposal and other events other than sale also result in a reduction of the
unrealized holding gains/losses accounts.
As those inventory decreases are not
the result of sales, they should not affect the cost of goods sold.
Therefore,
the value of those losses shall be removed from the cost. of goods sold and re-
ported on line J of Part IV, “Expenses,”Statement of Operations.
The following
accounts are reported on this line:
7291.1 Excess/Obsolescence/Spoilage Loss
7291.2 Shrinkage/Deterioration Losses
7291.3 Other Inventory Losses
15.
Line 2.h. - Ending Inventory - LAC.
Report the end of the period
inventory value of the following accounts. Ensure that amounts reported have
been adjusted to Latest Acquisition Cost (LAC) in accordance with DoD directions
(see Addendum 2 to Chapter 55,
“Supply Management Operations.”). The amount
reported should be the same amount that is reported on line 5.a., “Inventory
Iterns,”
on the Statement of Financial Condition.
1521
Inventory Held for Sale
1521.1 Inventory in Transit from Procurement
1521.2 Inventory in Transit from DoD Entities
1522
Inventory Held in Reserve for Future Sale
1523
Inventory Held for Repair
1523.1 Exchange (DLR) Inventory in Transit
1524
Inventory
- Excess, Obsolete and Unserviceable
16.
Line 2.i. - Plus: Ending Allowance for Holding Gains/Losses.
Report
the total of the balances in the following accounts.
The amount reported should
be the same amount that is reported on line 5.b., “Allowance for Unrealized
Gain/Loss on Inventories,”
on the Statement of Financial Condition.
1529.1 Allowance for holding Gain/Loss - Inventory Held for Sale
1529.2 Allowance for Holding Gain/Loss - Inventory Held in Reserve
for Future Sale
1529.3 Allowance for Repairs
17.
Line 2.i. - Equals: Cost of Goods Sold from Inventory.
Report the net
total of lines 2.b. through line 2.i.
70-48
PART IV - EXPENSES
A.
General.
All expenses incurred during the reporting period must be reflected
on this part of the report.
The total of lines A - I, Part IV must agree with
the amount shown on line 6, Part I.
B.
Heading.
Complete the heading of the form to show (a) the reporting DoD
Component, (b) the reporting business area/activity (c) the reporting period
(month), and (d) the year.
C.
Line Item Instructions.
Instructions for the content of each line item are
as follows.
1.
Line A - Personal Services and Benefits.
Report the balance in
following accounts.
6111 Personnel Compensation - Civilian
6130 Annual Leave
6113 Personnel Benefits - Civilian
6115 Benefits for Former Personnel
2.
Line B - Travel and Transportation. Report the balance in the following
accounts.
6116 Travel and Transportation of Persons
6117 Transportation of Things
3.
Line C - Rents, Communications & Utilities.
Report the balance in the
following accounts.
6118 Rent, Communication and Utilities
6119 Printing and Reproduction
4.
Line D - Contractual Services and Supplies. Report the balance in the
following accounts.
6120.1 Military Personnel Services (Except for Air Mobility Command)
6120.2 Purchased Services-Other
5.
Line E - Supplies, Materials and Other Non-Capitalized Assets.
Report
the balance in the following accounts.
6121 Supplies and Materials
6122 Equipment (Not Capitalized)
6. Line F - Grants and Fixed Charges.
This line should not apply to
activities of the Defense Business Operations Fund.
The following accounts are
applicable.
6123 Grants, Subsidies and Contributions
6124 Insurance Claims and Indemnifications
6310 Interest Expenses on Borrowing From Treasury
6320 Interest Expenses on Securities
70-49
6330 Other Interest Expenses
7.
Line G - Other Expenses. Report amounts which do not coincide to the
description of the other elements of expense and identify the type of expense
reported in this-line.
Report the balance in the following account:
6900 Other Expenses
8.
Line E - Depreciation - Total. Report the balance in the following
accounts.
6125 Depreciation of Equipment
6126 Depreciation of Real Property
6127 Depletion of Natural Resources
6128 Amortization of Leasehold Improvements and Other
Intangible Assets
9.
Line I - Bad Debts and Other Writeoffs.
Report the balance in the
following account.
6129 Bad Debts
10.
11.
by other
Line J - Other Losses.
Report the balances in the following accounts.
7210
Losses on Disposition of Assets
7291.1 Shrinkage/Deterioration Losses
7291.2 Excess/Obsolescence/Spoilage Loss
7291.3 Other Inventory Losses
7293 Other Miscellaneous Losses
Line K - Non-DBOF Financed Expenses.
Report unfunded costs financed
appropriations and funds. Further information on the purpose and use
of general ledger account 5700 is at the Addendum to Chapter 52, “Budgetary
Resources.”
Further information on the purpose and use of general ledger
account 5790 is at Addendum 1 to Chapter 58, “Capital Assets.”
Record the
balances in the following accounts:
5700
Appropriated Capital Used
5790
Invested Capital Used
Military Personnel Services (Air Mobility Command ONLY)
6120.1
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PART V - RECOVERABLE OPERATING RESULTS
A.
General.
This part is intended to disclose differences, if any, between
net operating results reported on Part I, “Statement of Operations,” and the
operating results used in the budget formulation of stabilized billing rates.
A
S
a matter of policy, any amounts that a DoD Component requests be excluded
from its DBOF rates--whether identified in Under Secretary of Defense
(Comptroller) guidance as permissible or requested by the DoD Component--must
be adequately documented and quantified.
Further, all such amounts must be
approved by the Office of the Under Secretary of Defense (Comptroller).
Amounts not explicitly approved by the Office of the Under Secretary of
Defense (Comptroller) for exclusion from customer rates shall be excluded
from this report.
B.
Headinq.
Complete the heading of the form to show (a) the reporting DoD
Component, (b) the reporting business area (c) the reporting period (month),
and (d) the year.
C.
Line Item Instructions.
Instructions for the content of each line item
are as follows.
1.
Line 1 - Net Operating Results. Enter the amount reported on Part I
of the Statement of Operations line 13, “Net Operating Results.”
2.
Line 2 - Nonrecoverable/Deferred Amounts. Data reported on this
line and its sublines, unless otherwise specified below, are restricted to
specific exclusions approved by the Office of the Deputy Comptroller
(Program/Budget).
Amounts to be reported on monthly activity reports should
be obtained from, or approved by, the activity, management command of the
reporting business area or the DoD Component departmental level. This
section is composed of the following lines.
3.
Line 2.a. - Losses on Disposal of Excess Inventory.
This line
applies to the supply management business area only.
Report those losses on
potential excess/actual excess inventory for which an exclusion has been
approved by the Office of the DoD Comptroller (Program/Budget).
4.
Line 2.b. - Disposal of Equipment/Capital Assets. Report losses (or
gains, if applicable) realized upon the disposal of excess equipment and
other capital assets when the Office of the Deputy Comptroller
(Program/Budget) has approved the exclusion. [Note: Losses on excess
equipment and other capital assets disposed of as a result of base closure
shall not be reported on this line but shall, instead, be reported on line
2.c.]
5.
Line 2.c. - Non-Reimbursable Base Closure (BRAC) Costs.
Report
losses (or gains, if applicable) in excess of reimbursement directly
resulting from a base closure when the Office of the Deputy Comptroller
(Program/Budget) has approved the exclusion.
6. Line 2.d. - Military Personnel Cost Variance.
The purpose of this
lines is to eliminate any variance between the cost of applied military labor
and the amount paid to a military personnel appropriation for that labor.
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The cost of military labor applied to work performed at a DBOF activity and
the amount paid by the DBOF to the military personnel appropriations are
generally not equal.
The reason they are not equal is that the amount paid
to the military personnel appropriations is the amount estimated in the
budget; however, the cost of military labor applied to work performed is a
function of the actual number and grade of military personnel at an activity.
The difference, gain or loss, between the amount paid and the cost applied to
work is not recoverable in stabilized billing rates.
Therefore, this line
shall show an adjustment of Net Operating Results to arrive at the amount
that is to be used for stabilized rate development.
The adjustment shall be
equal to the amount to the account 1451.1, "Prepaid Expenses - Military
Personnel - DBOF,"
adjustment amount recorded to Account 3311.1, "Cumulative
Results of Operations-DBOF."
When the military personnel expense is more
than the amount paid to military personnel appropriations, the adjustment
shall be shown as a positive amount.
When the military personnel expense is
less than the amount paid to military personnel appropriations, the
adjustment shall be shown as a negative amount.
7.
Line 2.e - Capital Asset Surcharge. Capital surcharge amounts
included in revenue should be deducted to avoid the return of an apparent
gain in the development of the subsequent year rate structure. This line is
left blank when there is no capital surcharge revenue. A capital surcharge
shall be included in customer rates only if approved by the Office of the
Deputy Comptroller (Program/Budget).
A capital surcharge might be approved
when the amount of depreciation expense of existing capital assets included
in stabilized rates is less than the budgeted Capital Investment Program. As
the capital surcharge does not have an offsetting expense, in isolation from
other transactions, it would be anticipated to result in a gain to net
operating results.
That gain must be deducted from Net Operating Results to
prevent its return to customers in subsequent years through stabilized rates
that are lower than they would be otherwise.)
Capital surcharge amounts may
be reported without the prior approval of the Office of the Deputy Comp-
troller (Program/Budget).
8.
Line 2.f. - Other Applicable Gains and Losses. Report any other
nonrecoverable or deferred gains or losses not reportable on lines 2.a.
through 2.e.
above when approved by the Office of the Deputy Comptroller
(Program/Budget).
9.
Line 2.g. - Total - Nonrecoverable/Deferred Amounts. Report the
total of lines 2.a. through 2.f.
10.
Line 3. Net Operating Results that are Comparable to Budgeted
Amounts.
Report the net difference between line 1 less line 2.g. This
amount should be comparable to the amount of Net Operating Results provided
or otherwise approved by the Office of the Deputy Comptroller
(Program/Budget) in the applicable DoD Component’s current budget.
11.
Line 4. Amount Budgeted for the Return/Recovery of Prior Year(s)
Gain/Loss.
This includes the gain or loss occurring in the reporting period
that were deliberately included in stabilized rates for the current year to
correct (offset) over- or underpricing in a prior fiscal year(s).
(For
example, if accumulated operating results were a loss for the prior fiscal
year(s), the stabilized rate for the current year normally would recover, in
70-52
addition to current year operating costs, those losses realized in the prior
fiscal year(s). The recovery of the prior year(s) loss does not have a
current year expense to offset it; therefore, financial reports will indicate
a gain. As this gain was planned to offset the prior loss(es), that gain
should not be returned in subsequent year rates.
To be reported, the
applicable gain or loss must be approved by the Office of the Deputy
Comptroller (Program/Budget) and should have been reflected in the applicable
DoD Component’s approved budget.
12.
Line 50. Net Recoverable Operating Results From Current Year
Operations.
Report the net total between line 3 and line 4.
NOTE:
At fiscal year end, the Net Operating Results is closed to
Accumulated Operating Results.
Since part of that amount is a
nonrecoverable/deferred amount, that part should be separately
identified in financial records.
To provide a means to
accomplish that objective, the account for Accumulated Operating
Results has been subdivided into two subaccounts. They are:
3311.1 Cumulative Results of Operations-DBOF
3311.2 Cumulative Results of Operations-DBOF-Deferred
Therefore, annually, as part of the fiscal year closing process,
the amount reposted on line 2.g., “Total - Nonrecoverable/
Deferred Amounts,"
shall be recorded to GLA 3311.2; the amount
reported on line 5, “Net Recoverable Operating Results From
Current Year Operations,” shall be recorded to GLA 3311.1.
The
total of the amounts recorded to those two accounts for a fiscal
year shall equal the net operating results of that fiscal year.
70-53
8.
Outlays - This Fiscal Year (Column 8).
Amounts included in this column
shall be the total amount of outlays incurred in the current fiscal year.
9.
Outlays - Prior Fiscal Years (Column 9). Amounts included in this
column shall be the cumulative amount of outlays in fiscal years prior to the
current fiscal year. The amount reported should not change during the reporting
fiscal year.
10.
Outlays - Total (Column 10).
This is the sum of current fiscal year
outlays (column 8) and cumulative prior year outlays (column 9).
70-55
PART VII - INVENTORY MANAGEMENT REPORT
SUPPLY MANAGEMENT BUSINESS AREA
NOTE:
The following entry descriptions are intended to be consistent those
previously described in DoD 7420.13-R, “Stock Fund Operations,” for the
Accounting Report (AR) 1302.
A.
Purpose. The Inventory Management Report is prescribed to compare fiscal
data from the supply management business area general ledger with the
approved operating program for the purpose of monitoring the execution of the
current year budget.
B.
General Reporting Requirements
1.
Frequency.
The Inventory Management Report shall be prepared at the
end of each month and submitted in triplicate to the Deputy Comptroller
(Program/Budget), Office of the Under Secretary of Defense (Comptroller) by
the end of the month after the report period.
2.
Rounding.
Amounts reported shall be rounded to the nearest thousand
dollars.
3.
Form.
Each DoD Component shall submit a Inventory Management Report
for each supply management business area division on forms consistent with
the example provided.
Division reports shall show entries only for column
one.
C.
Specific Reporting Requirements
1.
Description of Line Entries. Specific descriptions of entries for
each line on the Inventory Management Report are provided in paragraph E.
below.
2.
Planned to Date.
Column 2, “Planned To Date,"
shall reflect the
cumulative programed amount, at the total DoD Component level, for the month
being reported.
3.
Variance.
On only the total DoD Component supply management
business area summarized report Column 3, “Variance,” shall reflect the
difference between column 1 and column 2 in terms of both the dollar amount
and the percentage.
D.
Relationship to Report on Budget Execution.
The cumulative fiscal year
to date amount in accounts 4252,
“Reimbursements Earned-Uncollected-Specific
Apportionment,” and 4254, "Reimbursements Earned-Collected-Specific
Apportionment” shall be reported on the DD Form 1176, "Report on Budget
Execution,” RCS DD-COMP(M)1125, line 3A, as
“Earned” (reimbursements and
other income). The cumulative fiscal year to date net change in account
4232,
“Unfilled Customer Orders-Specific Apportionment,” shall be reported on
the DD Form 1176, line 3B, as
“Change in Unfilled Customer Orders." The
cumulative fiscal year to date amount in account 4131, “Contract Authority-
Without Liquidating Appropriation,”
shall be reported on line 1B of the DD
form 1176 as “Other New Authority Realized,” except that a negative amount
shall not be reported.
At the end of the fiscal year the cumulative from
70-56
inception amount of account 4131 shall be adjusted and reported as required
by paragraph Q.2.d.(2) of chapter 55,
"Inventory and Supply Management
Requirements,"
of this Regulation. That adjustment process is:
1.
Add the year-end balances in accounts 4800, “Undelivered Orders,”
4910, “Accrued Expenditures - Unpaid - Direct Program,” and 4920, “Accrued
Expenditures - Unpaid - Reimbursable Program.”
2.
From this sum subtract the sum of the year-end balances in accounts
4230, “Unfilled Customer Orders,” 4251,
“Reimbursements Earned-Uncollected-
Automatic Apportionment,” 4252, “Reimbursements Earned - Uncollected -
Specific Apportionment,” and 1010,
“Fund Balance With Treasury.”
3.
The cumulative from inception balance in account 4131, “Contract
Authority -
Without Liquidating Appropriation," should equal the results of
this computation. If not equal, the 4131 account shall be adjusted to equal
the result.
The Amount in account 4211, "Anticipated Reimbursement-Specific
Apportionment,“
after adjustment by the net change in operating obligations
incurred during the month as recorded in account 4820, “Undelivered Orders -
Reimbursable Program,” account 4920, “Accrued Expenditures - Unpaid -
Reimbursable Program,” and account 4940, “Accrued Expenditures - Paid -
Reimbursable Program,” as indicated in paragraph Q.2.d.(2) of chapter 55,
“Inventory and Supply Management Requirements,”
of this Regulation less the
amounts reported on lines 3A and 3B of the DD Form 1176, shall be reported on
line 3C as anticipated reimbursements.
E. Description of Entries
1.
Line A - Customer Orders Accepted - Cumulative. Enter the total
amount of customer orders received for the Fiscal Year to date.
Report the
balance of the following general ledger account:
4220 Reimbursable Orders Accepted
2. Line B- Gross Reimbursable Sales of Property - Cumulative.
Enter
the total sales for this Fiscal Year to date.
The amount reported shall
equal the amount reported on line 2.a. of Part I of the Statement of
Operations.
Report the balance of the following general ledger account:
5100 Revenue From Goods Sold
3.
Line C - Unfilled Customer Orders. Enter the amount of requisitions
or orders outstanding from customers.
Report the balance of the following
general ledger account:
4230 Unfilled Customer Orders - Unobligated
4.
Line D - Customer Returns - Credits Granted - Cumulative. Enter the
amount of credit granted to customers for material returns for the Fiscal
Year to date. The amount reported shall equal the amount reported on line
2.b. of Part I of the Statement of Operations.
Report the total amount of
70-57
credit granted to customers for material returns from the following general
ledger account:
1529.1E Customer Returns - Credit Given
5.
Line E - Net Reimbursable Sales of Property - Cumulative.
Enter net
sales for this Fiscal Year to date.
The amount reported shall equal the
amount reported on line 2. of Part I of the Statement of Operations.
Report
the result of line B. less line B. above.
6.
Line F - Purchases at Cost - Cumulative. Enter the amount of
purchases at cost for this Fiscal Year to date.
The amount reported shall
equal the amount reported on line 2.d. of Part III, “Cost of Goods Sold
Services Provided,”
of the Statement of Operations. Report the balance
the following general ledger account:
1529.1C Purchases at Cost
and
of
7.
Line G - Obligations - Cumulative. Enter the total obligations
incurred this Fiscal Year to date.
(The sum of report lines H., I., and J.,
below.)
8.
Line H - Obligations Operating - Cumulative.
Enter the amount of
operating obligations incurred this Fiscal Year to date.
The amount reported
should not include obligations reported on lines I. and J.
Report balances
from subsidiary accounts to the following general ledger accounts:
4800 Undelivered Orders
4900 Expended Appropriations
9.
Line I - Obligations Augmentation - Cumulative. Enter the amount of
obligations incurred this Fiscal Year to date for inventory augmentation,
initial issue, etc. (Inventory augmentation purposes are defined in Volume
2, Chapter 9, of this Financial Management Regulation.) The amount reported
should not include obligations reported on lines H. and J.
Report balances
of subsidiary accounts to the following general ledger accounts:
4800 Undelivered Orders
4900 Expended Appropriations
10.
Line J - Obligations Mobilization - Cumulative.
Enter the total
amount of obligations for war reserve purposes.
(War reserve purposes are
defined in Volume 2, Chapter 9, of this Financial Management Regulation.)
The amount reported should not include obligations reported on lines H. and
I. Report balances of subsidiary accounts to the following general ledger
accounts:
4800 Undelivered Orders
4900 Expended Appropriations
11.
Line K - Ouststanding Commitments.
Enter the amount of commitments
outstanding that has not resulted in obligations.
Report the balance of the
following general ledger account:
70-58
4700 Commitments Available for Obligation
12.
Line L - Inventories - Stock On Hand.
Enter the total amount of
inventory on hand at the end of the report period after adjustment to latest
acquisition cost.
The amount reported shall equal the amount reported on
Line 4. of the Statement of Financial Position less the amount reported on
line N of this Inventory Management Report.
Report the net total balance of
the following general ledger accounts after adjustment to estimated cost:
1579.2
1521
Inventory Held for Sale
1522
Inventory Held in Reserve for Future Sale
1523
Inventory Held for Repair
1524 Inventory
- Excess, Obsolete, and Unserviceable
1529
Inventory - Allowance
1573
War Reserve/Mobilization Stock
Allowance for Holding Gain/Loss - War Reserve/Mobilization
13.
Line M - Other Inventories.
Enter the total amount of other
inventories (except inventories in transit reported on line N) consisting of
Work in Progress, On Loan to Others for Use, and With Agents.
Report the net
total balance of the following general ledger accounts:
1581 Work in Process - In House
1582 Work in Process - Contractor
1583 Work in Process -
Other Government Activities
1584 Work in Process
- Government Furnished
1590 Other Related Property
14.
Line N - Inventories in Transit.
Enter the
transit.
Report the balance of the following general
Material
amount of material in
ledger accounts:
1521.1 Inventory in Transit from Procurement
1521.2 Inventory in Transit from DoD Entities
1523.1 Exchange (DLR) Inventory in Transit
15.
Line P - Total Inventories.
Enter the sum of
on lines L., M., and N., above.
the amounts reported
16.
Line Q - Customer Returns Without Credit - Cumulative. Enter the
amount of returns from customers without credit.
The amount reported should
equal the net of the total amount of returns from customers less the amount
reported on line D., above.
Report the balance of the following general
ledger account:
1529.1F Customer Returns Without Credit Given
17.
Line R - Transfers to Reutilization and Marketing Offices -
Cumulative.
Enter the net amount transferred to DMROs for the Fiscal Year to
date.
Report the amount from the following general ledger account that
applies to transfers to reutilization and marketing offices:
3231 Transfers Out to Government Agencies - Without Reimbursement
70-59
18.
Line S - Material Returns to Suppliers - Cumulative. Enter the
total amount of returns to public suppliers and contractors from a subsidiary
account to the following general ledger account:
1316 Refunds Receivable
- Public
and the total amount of returns to federal government suppliers from
a subsidiary account to the following general ledger account:
7291 Inventory Losses or Adjustments
19.
Line T - Undelivered Orders. Enter the total amount of undelivered
orders outstanding.
Report the balance of the following general ledger
account:
4800 Undelivered Orders
20.
Line U - Fund Balance With Treasury. Enter the total amount of
funds with Treasury balance.
The amount reported shall equal the amount
reported on line 1.e. and 1.f. of the Statement of Financial Position.
Report the balance of the following general ledger account:
1010 Fund Balance with Treasury
21.
Line V - Funds Collected - Cumulative.
Enter the amount of
collections for the Fiscal Year to date.
The amount reported shall equal the
amount reported on line 1a. and 1b.
of the Statement of Financial Position.
Report the balance of the following general ledger account:
1011 Funds Collected
22.
Line W - Funds Disbursed - Cumulative.
Enter the amount of,
disbursements for the Fiscal Year to date. The amount reported shall equal
the amount reported on line 1.c. and 1.d. of the Statement of Financial
Position.
Report the balance of the following general ledger account:
1012 Funds Disbursed
23.
Line X - Recievables Government. Enter the amount of receivables
outstanding that are due from other federal government entities.
Report the
balance of the following general ledger accounts:
1311 Accounts Receivable - Government - Current
1312 Accounts Receivable - Government - Noncurrent
1315 Refunds Receivable - Government
24.
Line Y - Receivables - Public.
Enter the net amount of receivables
outstanding that are due from non-federal government entities.
Report the
net balance of the following general ledger accounts:
1313
1314
1316
Accounts Receivable - Public - Current
Accounts Receivable - Public - Noncurrent
Refunds Receivable - Public
70-60
1319 Allowance for Loss on Accounts Receivable
1320 Claims Receivable - Public
25.
Line Z - Payables.
Enter the total
Report the net total balance of the following
account:
2100 Accrued Liabilities - Other
amount of payables outstanding.
Appendix B general ledger
26.
Footnotes.
Include in a footnote, the estimated balance of line U,
above, that is the result of appropriations by type of appropriation, i.e.,
inventory augmentation or War Reserves and the estimated amount from
operations.
Include in a footnote, the amount of line L, above, at standard
price.
* U.S. GOVERNMENT PRINTING OFFICE 1995---387 - 308/ 2 0 0 0 5
70-61