Depreciation Requirements in the Department of Defense

Abstract

Government agencies are required by law to use an accrual basis of accounting in accordance with the principles and standards prescribed by the Comptroller General. One of these principles is to account for depreciation. The purpose of this study was to investigate the relevance of depreciation in the Federal Government, especially in the Department of Defense. This was accomplished through literature research and personal interviews. The author concludes that, while depreciation may have some relevancy in the area of reimbursables, it is not relevant to decision making or performance analysis--although capital assets costs are.

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 1982
Accession Number
ADA122465

Entities

People

  • John R. Pipho

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Amortization
  • Business Administration
  • California
  • Department Of Defense
  • Efficiency
  • Governments
  • Investments
  • Literature Surveys
  • Marine Corps
  • Money
  • National Governments
  • Standards
  • Test And Evaluation
  • United States
  • United States Government

Fields of Study

  • Business
  • Medicine

Readers

  • Defense Financial Management and Audit.
  • Organizational Process Management (OPM).