department of defense agency financial report fiscal year 2012

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Department of Defense Agency Financial Report for FY 2012 Schedule for Reconciling Loan Guarantee Liability Balances for Post-FY 1991 Loan Guarantees Dollars in Millions As of September 30 2012 2011 Beginning Balance, Changes, and Ending Balance Beginning Balance of the Loan Guarantee Liability $ 13.9 $ 19.8 Add: Subsidy Expense for Guaranteed Loans Disbursed during the Reporting Years by Component Interest Supplement Costs $ 0.0 $ 0.0 Default Costs (Net of Recoveries) 0.0 0.0 Fees and Other Collections 0.0 0.0 Other Subsidy Costs 0.0 0.0 Total of the above Subsidy Expense Components $ 0.0 $ 0.0 Adjustments Loan Guarantee Modifications $ 0.0 $ 0.0 Fees Received 0.0 0.0 Interest Supplements Paid 0.0 0.0 Foreclosed Property and Loans Acquired 0.0 0.0 Claim Payments to Lenders 0.0 0.0 Interest Accumulation on the Liability Balance 0.6 1.0 Other 0.0 0.0 Total of the above Adjustments $ 0.6 $ 1.0 Ending Balance of the Loan Guarantee Liability before Reestimates $ 14.5 $ 20.8 Add or Subtract Subsidy Reestimates by Component Interest Rate Reestimate $ (0.1) $ (1.1) Technical/Default Reestimate (1.7) (5.8) Total of the above Reestimate Components $ (1.8) (6.9) Ending Balance of the Loan Guarantee Liability $ 12.7 $ 13.9 Administrative Expenses are limited to separately identified expenses for administering pre- FY 1992 and post-FY 1991 Direct Loans and Loan Guarantee Programs. The Department does not maintain a separate program to capture the expenses related to direct loans and loan guarantees for MHPI. Administrative expenses for the ARMS Initiative represent a fee paid to the U.S. Department of Agriculture, Rural Business Cooperative Service for servicing the loan guarantee program. NOTE 9. INVENTORY AND RELATED PROPERTY Inventory and Related Property Dollars in Millions As of September 30 2012 2011 Inventory, Net $ 90,156.8 $ 94,280.2 Operating Materiel & Supplies, Net 152,591.5 147,731.5 Stockpile Materiel, Net 551.4 570.3 Total Inventory and Related Property $ 243,299.7 $ 242,582.0 96 Financial Information
Department of Defense Agency Financial Report for FY 2012 Inventory, Net Dollars in Millions As of September 30 Inventory Categories Inventory, Gross Value 2012 Revaluation Allowance Inventory, Net Valuation Method Available and Purchased for Resale $ 61,608.0 $ (2,602.5) $ 59,005.5 FIFO,LAC, MAC Held for Repair 33,864.2 (4,143.9) 29,720.3 LAC,MAC Excess, Obsolete, and Unserviceable 6,833.8 (6,833.8) 0.0 NRV Raw Materiel 1,352.6 0.0 1,352.6 MAC,SP,LAC Work in Process 78.4 0.0 78.4 AC Total Inventory, Net Legend for Valuation Methods: $ 103,737.0 $ (13,580.2) $ 90,156.8 Adjusted LAC = Latest Acquisition Cost, adjusted for holding gains and losses NRV = Net Realizable Value SP = Standard Price AC = Actual Cost MAC = Moving Average Cost Inventory, Net Dollars in Millions As of September 30 Inventory Categories Inventory, Gross Value 2011 Revaluation Allowance Inventory, Net Valuation Method Available and Purchased for Resale $ 65,084.4 $ 590.1 $ 65,674.5 FIFO,LAC, MAC Held for Repair 30,748.1 (3,805.1) 26,943.0 LAC,MAC Excess, Obsolete, and Unserviceable 7,776.0 (7,776.0) 0.0 NRV Raw Materiel 1,373.7 0.0 1,373.7 MAC,SP,LAC Work in Process 289.0 0.0 289.0 AC Total Inventory, Net Legend for Valuation Methods: $ 105,271.2 $ (10,991.0) $ 94,280.2 Adjusted LAC = Latest Acquisition Cost, adjusted for holding gains and losses NRV = Net Realizable Value SP = Standard Price AC = Actual Cost MAC = Moving Average Cost Restrictions The following are restrictions on the use, sale, or disposition of inventory: • War reserve materiel valued at $1.8 billion; • Commissary items valued at $398.8 million held for purchase by authorized patrons; and • Dispositions pending litigation or negotiation valued at $64.0 million. There are no known restrictions on inventory disposition related to environmental or other liabilities. General Composition of Inventory Inventory includes spare and repair parts, clothing and textiles, and fuels held for sale. Inventory is tangible personal property that is: 97 Financial Information
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