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Office of Finance

 

Volume V - Assets

Gray binders in a bookcase with one green binder pulled out

ChapterTitleDate*
1 Recognition and Accounting for Assets Approved 07/07/2014
2 Cash and Fund Balance with Treasury Approved 07/07/2014
3 Reserved
[Previously Fund Balance with Treasury–See Vol V Ch 2]
Rescinded 07/07/2014
3A Reserved
[Previously Cash Held Outside Treasury–See Vol V Ch 2]
Rescinded 07/07/2014
4 Reserved
[Previously Earmarked Funds–See Vol II Ch 2F]
Rescinded 07/24/2013
5 Investments Approved 07/07/2014
6 Accounts and Interests Receivables Approved 01/14/2013
6A Reserved
[Previously Interest Receivable–See Vol V Ch 6]
Rescinded 01/14/2013
7 Loans Receivable (VBA) Approved 07/07/2014
8 Inventories, Supplies, and Materials Approved 05/04/2017
8A Reserved
[Previously Operating Materials and Supplies–See Vol V Ch 8]
Rescinded 05/04/2017
8B Reserved
[Previously Stockpile Materials–See Vol V Ch 8]
Rescinded 05/04/2017
9 General Property, Plant, and Equipment Approved 05/04/2017
10 Other Assets Approved 08/20/2009
10A Other Assets - Real Estate Owned Approved 08/20/2009
10B Use of VA Appropriated Funds to Purchase Kitchen Appliances Approved 05/27/2010
11 Accounting for Real Property Leases Approved 12/12/2017
12 Accounting for Enhanced-Use Leases Approved 01/25/2018
13 Accounting for Internal Use Software Approved 01/25/2018
14 Heritage Assets and Stewardship Land Approved 06/14/2018
*Dates are linked to the CFO Approval Memorandum.
 
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  • Office of Finance (004)
    810 Vermont Avenue, NW
    Washington, DC 20420
  • Garnishments:  Any garnishment communications from courts and legal offices should be sent to the Defense Finance and Accounting Service (DFAS) at:

    DFAS
    Attn: Garnishments Operations, Room 175
    1240 E. 9th St., Rem 1417
    Cleveland, OH 44199
    (877) 622-5930
    (toll-free)
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    Austin, TX 78772
    (512) 460-5235
  • Accounts Payable, Accounts Receivable, and Bills of Collection:
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    (877) 353-9791