DPEM (Depot Purchased Equipment Maintenance)Versus DMIF (Depot Maintenance Industrial Fund): What's the Difference and Why Should We Care?

Abstract

The two major methods of accounting for depot maintenance resources in the Air Force are explored. First discussed are funds appropriated by Congress, including Depot Purchased Equipment Maintenance (DPEM) funds. Next reviewed is the Depot Maintenance Industrial Fund (DMIF), the revolving fund through which all Air Force depot maintenance funds must pass. These two methods of accounting for depot maintenance resources are compared and a series of basic issues are related to that accounting. These issues include DPEM backlogs, net availability, contract DMIF, stock funding of repairable spare parts, and other current issues affecting depot maintenance resources. The paper concludes with recommendations for further study, simplification and encouragement of a professional dialogue. Keywords: Air Force logistics command, Financial management.

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Document Details

Document Type
Technical Report
Publication Date
May 01, 1988
Accession Number
ADA202640

Entities

People

  • David M. Reed

Organizations

  • Air War College

Tags

Communities of Interest

  • Air Platforms
  • Space

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Air Force Facilities
  • Aircrafts
  • Airlift Operations
  • Business Administration
  • Contracts
  • Governments
  • Intercontinental Ballistic Missiles
  • Logistics
  • Maintenance
  • Management Personnel
  • Military Science
  • Spare Parts
  • United States
  • War Colleges
  • Warfare

Readers

  • Defense Financial Management and Audit.
  • Logistics and Supply Chain Management.