INDUSTRIAL FUNDS: Weaknesses Remain in the Department of Defenses Capital Equipment Progrm

Abstract

In 1983, DOD established the ACP to modernize plant and industrial equipment at industrially funded activities. Under the program, the activities purchased capital equipment with industrial funds rather than direct appropriations. The activities recovered the cost of equipment by including depreciation expense in the charges to their customers for work performed and, in some years, surcharges when the depreciation charges were not sufficient to fully fund the program.

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Document Details

Document Type
Technical Report
Publication Date
Apr 01, 1991
Accession Number
AD1102911

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Capital Investments
  • Commerce
  • Department Of Defense
  • Finance
  • Industrial Equipment
  • Industrial Plants
  • Investments
  • Maintenance
  • Maintenance Equipment
  • Money
  • National Security
  • Naval Aviation
  • Procurement
  • Program Management
  • United States

Readers

  • Life Cycle Cost Analysis
  • Public Financial Management and Budgeting
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