department of defense agency financial report fiscal year 2012

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Department of Defense Agency Financial Report for FY 2012 REQUIRED SUPPLEMENTARY STEWARDSHIP INFORMATION Federal financial reporting requires DoD to report on its stewardship over certain resources that cannot be measured in traditional financial reports. These resources do not meet the criteria for assets and liabilities required to be reported in the financial statements, but are important to understand the operations and financial condition of DoD at the date of the financial statements and in subsequent periods. The Department’s stewardship investments are comprised of, and are measured in terms of, expenses incurred for: (1) Non-Federal Physical Property (federally-financed, but not federally owned), and (2) federally-financed Research and Development (R&D). Information on additional reporting requirements for non-Federal Physical Property and R&D follows. NON-FEDERAL PHYSICAL PROPERTY The Non-Federal Physical Property investments support the purchase, construction, or major renovation of physical property owned by state and local governments. In addition, Non- Federal Physical Property investments include federally-owned physical property transferred to state and local governments. The Department participates in cost-sharing agreements with non-Federal sponsors which are governed under numerous Water Resources Development Acts. The Department’s transferred assets include expenditures supporting the design, build, and construction services/management for the missions of commercial navigation, flood/storm damage reduction, hydropower, regulatory, environmental, recreation and water supply. Non-Federal Physical Property Department of Defense Consolidated – Non-Federal Physical Property Yearly Investments in State and Local Governments For Fiscal Years 2012 through 2008 Dollars in Millions Categories Transferred Assets: 2012 2011 2010 2009 2008 National Defense Mission Related Funded Assets: $ 1,445.4 $ 2,304.5 $ 2,126.2 $ 1,224.7 $ 1,169.2 National Defense Mission Related $ 7.7 $ 12.0 $ 0.0 $ 26.7 $ 1 9.6 Total $ 1,453.1 $ 2,316.5 $ 2,126.2 $ 1,251.4 $ 1,188.8 INVESTMENTS IN RESEARCH AND DEVELOPMENT Investment values included in this report are based on R&D expenditures. The R&D programs are classified in the following categories: Basic Research, Applied Research, and Development. The amounts reported in the Investments in R&D table show outlays from FY 2008 – FY 2012 for all DoD Components. Through efforts to improve the quality of reported data, the FY 2008 through FY2012 values have been updated to include investments reported by the Defense Health Program and the DoD Inspector General (the entity). These investment values were not reported in FY 2011. The definition for each type of R&D Category and Subcategories are explained below. Basic Research is the systematic study to gain knowledge or understanding of the fundamental aspects of phenomena and of observable facts without specific applications, processes, or products in mind. Basic Research involves the gathering of a fuller knowledge 138 Financial Information
Department of Defense Agency Financial Report for FY 2012 or understanding of the subject under study. Major outputs are scientific studies and research papers. Applied Research is the systematic study to gain knowledge or understanding necessary for determining the means by which a recognized and specific need may be met. It is the practical application of such knowledge or understanding for the purpose of meeting a recognized need. This research points toward specific military needs with a view toward developing and evaluating the feasibility and practicability of proposed solutions and determining their parameters. Major outputs are scientific studies, investigations, research papers, hardware components, software codes, or limited construction of a weapon system component, to include non-system-specific development efforts. Development takes what has been discovered or learned from basic and applied research and uses it to establish technological feasibility, assessment of operability, and production capability. Development consists of the five stages defined in the Investments in R&D table. Advanced Technology Development is the systematic use of the knowledge or understanding gained from research and directed toward proof of concept and feasibility rather than directed toward the development of hardware for service use. It employs demonstration activities intended to test a technology or method. Advanced Component Development and Prototypes evaluates integrated technologies in an operating environment as realistic as possible to assess the performance or cost reduction potential of advanced technology. Programs in this phase are generally system specific. Major outputs of Advanced Component Development and Prototypes are hardware and software components and complete weapon systems ready for operational and developmental testing and field use. System Development and Demonstration concludes the program or project and prepares it for production. It consists primarily of preproduction efforts, such as logistics and repair studies. Major outputs are weapons systems finalized for complete operational and developmental testing. Research, Development, Test, and Evaluation Management Support bolsters installations and operations for general research and development use. This category includes costs associated with test ranges, military construction maintenance support for laboratories, operation and maintenance of test aircraft and ships, and studies and analyses furthering the Research and Development program. Operational Systems Development finances projects, programs or upgrades in engineering and manufacturing development stages which have received approval for production, including production funds that have been budgeted in subsequent fiscal years. 139 Financial Information
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