Receivables - Office of the Under Secretary of Defense (Comptroller)

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2BDoD 7000.14-R Financial Management Regulation Volume 4, Chapter 1 * September 2008 Table of Contents VOLUME 4, CHAPTER 1: “FINANCIAL CONTROL OF ASSETS” ........................................ 1 0101 GENERAL ..................................................................................................................... 4 010101. Purpose ................................................................................................................. 4 010102. Overview .............................................................................................................. 4 *010103. Entity vs. Nonentity Assets .................................................................................. 4 *010104. Intragovernmental vs. Public Transactions .......................................................... 4 010105. Accounting Events ............................................................................................... 5 0102 ACCOUNTING STANDARDS .................................................................................... 5 010201. Accounting Standards Overview .......................................................................... 5 *010202. Definition of Asset ............................................................................................... 5 010203. Noncash Assets .................................................................................................... 5 0103 FUND BALANCE WITH TREASURY AND CASH .................................................. 5 *010301. Fund Balance with Treasury (FBWT) Policy ...................................................... 5 *010302. Cash Held Outside of Treasury ............................................................................ 6 010303. Restricted Cash ..................................................................................................... 6 010304. Accounting Standards for Cash ............................................................................ 6 0104 RECEIVABLES ............................................................................................................. 7 010401. Receivables Overview .......................................................................................... 7 010402. Recognition of Receivable ................................................................................... 7 010403. Guidance relating to receivables is contained in Chapter 3 of this volume. ........ 7 0105 INVENTORY AND RELATED PROPERTY .............................................................. 7 010501. Definition of Inventory and Related Property ...................................................... 7 010502. Guidance relating to inventories is contained in Chapter 4 of this volume .......... 7 010503. Operating Materials and Supplies and Stockpile Materials ................................. 8 0106 ADVANCES AND PREPAYMENTS .......................................................................... 8 010601. Advances .............................................................................................................. 8 *010602. Prepayments ......................................................................................................... 8 010603. Advances and prepayments are assets of the paying entity ................................. 8 010604. Reporting Intragovernmental Transactions .......................................................... 8 010605. Guidance relating to advances and prepayments is contained in Chapter 5 of this volume. ................................................................................................................. 8 4-2
2BDoD 7000.14-R Financial Management Regulation Volume 4, Chapter 1 * September 2008 Table of Contents (Continued) 0107 PROPERTY, PLANT AND EQUIPMENT ................................................................... 8 *010701. Definition of Property, Plant and Equipment (PP&E) ......................................... 8 010702. Recording General PP&E Assets ......................................................................... 9 010703. Guidance relating to PP&E is contained in Chapter 6 of this volume ................. 9 0108 OTHER ASSETS ........................................................................................................... 9 010801. Other Assets Classified ........................................................................................ 9 010802. Financial Control .................................................................................................. 9 4-3
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Receivables - Office of the Under Secretary of Defense (Comptroller)

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