It also includes items not consumed in use with a unit cost of less than $300 and is unclassified. Nonexpendable property is managed by property book officers (PBOs).Įxpendable property is consumed or loses its identity in use. This includes all nonconsumable major end items authorized by DA-recognized authorization documents (Army Regulation 71-32, Force Development and Documentation-Consolidated Policies, para 8-23). Nonexpendable property is not consumed in use and retains its original identity during the period of use. All Army property, except real property, is classified for property accounting purposes as expendable, durable, or nonexpendable. The accounting must be continuous from the time of acquisition until consumption or disposal of the property occurs. All property (including historical artifacts, art, flags, organizational property, and associated items) acquired by the Army from any source-bought, scrounged, donated, and so forth-must be accounted for as prescribed by Department of the Army (DA) Pamphlet (Pam) 710-2-1, Using Unit Supply System (Manual Procedures), para 4-1.
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