This IRM supersedes IRM 1.35.6, dated September 27, 2019, and incorporates Interim Guidance Memorandum CFO-01-1020-0001, Interim Guidance on Property and Equipment Accounting, dated December 21, 2020.Īcquisition cost - The original cost of an asset to the government, which is the amount recorded in the financial and accounting records. (14) Minor editorial changes were made throughout this document. (13) IRM 1.35.6.9, Disposals and Missing Assets, deleted missing assets. (12) IRM 1.35.6.8, Impairment, added to reflect current process. (11) IRM 1.35.6.7, Maintenance, Repair and Rehabilitation, edited to reflect current process. (10) IRM 1.35.6.5.2, Physical Security Protection, updated to reflect current process. Equipment Repurpose, removed as it is irrelevant to this IRM chapter. (9) Previous IRM 1.35.6.5.2, IT Equipment Distribution for Refreshment vs. (8) IRM 1.35.6.4.6, Leasehold Improvements, revised to reflect current process. (7) IRM 1.35.6.4.5, Investigative or Forensic Equipment, replaced table with paragraphs. (6) IRM 1.35.6.4.4, Internal Use Software, replaced table with paragraphs, updated to reflect current process, and removed process covered in another subsection. (5) IRM 1.35.6.4.3, Furniture and Fixtures, updated to reflect current process.
(4) IRM 1.35.6.4.2, Non-IT Equipment, replaced table with paragraphs and updated to reflect current process. (3) IRM 1.35.6.4.1, Information Technology Equipment, replaced table with paragraphs and updated to reflect current process. (2) IRM 1.35.6.4, Property and Equipment Capitalization, updated to reflect current process. (1) Revised as necessary to follow new IRM format style. (1) This transmits revised IRM 1.35.6, Financial Accounting, Property and Equipment Accounting.
Property and Equipment Accountingġ.35.6 Property and Equipment Accounting Manual Transmittal Organization, Finance, and Management Chapter 35. 1.35.6.7 Maintenance, Repair and Rehabilitation.1.35.6.6 Reconciliation of IFS to KISAM.1.35.6.5.2 Physical Security Protection.1.35.6.4.5 Investigative or Forensic Equipment.1.35.6.4.1 Information Technology Equipment.1.35.6.4 Property and Equipment Capitalization.1.35.6.3 Recording Property and Equipment Transactions.
1.35.6.1.3.4 Chief, Facilities Management and Security Services (FMSS).1.35.6.1.3.3 Financial Reporting Office.1.35.6.1.3.2 Associate CFO for Financial Management and Deputy Associate CFO for Administrative Financial Management.1.35.6 Property and Equipment Accounting.