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DoD Financial Management RegulationVolume 6B, Chapter 12 November 2001120104. Business Activity Groupings for the Stand-Alone WCF Disaggregated SBR.Table 12-2 identifies the activity groups to be included in the disaggregated groupings for thestand-alone Army WCF, Navy WCF, and Air Force WCF Disaggregated SBR.WCF STAND-ALONE REPORTINGENTITYSBR COLUMN HEADING FOR WCFSTAND-ALONE REPORTSArmy WCFDepot Maintenance, OrdnanceDepot Maintenance, OtherSupply ManagementInformation ServicesDept. of the Navy WCFDepot Maintenance, OtherTransportationBase SupportInformation ServicesSupply ManagementResearch and DevelopmentDepot Maintenance, AviationDepot Maintenance, ShipyardsAir Force WCFDepot MaintenanceTransportationBase SupportSupply ManagementInformation ServicesUse the following as a footnote to the Disaggregated Statement of Budgetary Resources:“The Department has identified the GPRA performance measures based on missions andoutputs. The Department, however, is unable to accumulate costs for major programs basedon those performance measures, because its financial processes and systems were notdesigned to collect and report this type of cost information. Until the process and systemsare upgraded, the Department will break out programs by its nine major appropriationgroupings.”Table 12-212

DoD Financial Management RegulationVolume 6B, Chapter 12 November 2001 1202 DEFERRED MAINTENANCEThe Department is required to disclose in its annual financial statements material amounts ofdeferred maintenance on property, plant and equipment (PP&E). This reporting requirement isprescribed in the Statement of Federal Financial Accounting Standards (SFFAS) No. 6,“Accounting for Property, Plant, and Equipment” and the Statement of RecommendedAccounting Standards (SRAS) No. 14, “Amendments to Deferred Maintenance Reporting.” 120201.Policy.The DoD Components shall report deferred maintenanceamounts consistent with the amounts reported in the budget.120202.General Disclosure Requirements. The DoD Components, as applicable,shall prepare two tables:A.General PP&E Real Property Deferred Sustainment table, andB.National Defense PP&E Deferred Maintenance table. 120203.Narrative Statement. A narrative statement disclosing and describing themethod used to determine the estimated amounts of deferred maintenance/sustainment andinformation on asset condition shall be provided. In addition, DoD Components shall include ina narrative statement indicating whether the Component has material amounts of deferredmaintenance/sustainment for General PP&E personal property. 120204.A.General PP&E, Real Property Deferred Sustainment TablesFormat1. Property TypeBuildings andStructures2. RestorationPrior-FY 2001Annual Sustainment6. RestorationEnding3. Required4. Actual 5. DifferenceTable 12-3Property TypeFY 2000Buildings andStructuresAnnual Deferred Sustainment TrendFY 20011,051.6Table 12-412

DoD Financial Management RegulationB.Volume 6B, Chapter 12 November 2001Instructions 1.General PP&E Real Property Deferred Sustainment. The DoDComponents shall report in Table 12-3 the amount of deferred sustainment on General PP&Ereal property assets to include deferred sustainment on multi-use Heritage Assets.a.If a DoD Component does not have any material deferredsustainment amounts for real property, the table may be replaced by a brief statement indicatingthat the DoD Component does not have any material deferred sustainment. 2.Multi-Use Heritage Assets Deferred Sustainment. If deferredsustainment amounts for multi-use Heritage Assets are included in the buildings and structuresproperty types, a comment in the narrative statement shall disclose that fact. 3.Real Property Deferred Sustainment. The real property deferredsustainment amounts disclosed in Table 12-3 shall be prepared as follows: a.Column 2.determination of a standard reporting methodology.Leave blank for FY 2001, pending b.Column 3. List the sustainment requirement as generatedby the DoD Facilities Sustainment Model, Version 3. Use the requirement for FY 2003 anddeflate the requirement to FY 2001. Ensure the Components and appropriations (e.g., RDT&E,O&M, MilPay, etc.) reported, match Column 4 and explain the Component/appropriation contentin the narrative. c.Column 4. Since sustainment actuals are not available forFY 2001, use 85 percent of the total for all maintenance, repair, and minor construction. Do notinclude demolition funding. Ensure the Components and appropriations (e.g., RDT&E, O&M,MilPay, etc.) reported, match Column 3 and explain the Component/appropriation content in thenarrative. d.Column 5. Calculate the difference between column3 and 4. e.Column 6.determination of a standard reporting methodology.Leave blank for FY 2001, pending 4.Real Property Deferred Sustainment Trend Table. The realproperty deferred sustainment amount for FY 2001 disclosed in Table 12-4 shall match thevalues listed in column 5 of Table 12-3. 5.Condition Assessment Survey Method. A narrative statement shallbe included with the table to explain the method used to value the deferred sustainment amounts,any changes to the method that may have taken place, and a description of requirements orstandards for acceptable operating condition.12

DoD Financial Management RegulationVolume 6B, Chapter 12 November 2001 6.Real Property Condition Information.Information on thecondition of the real property shall be included. Condition information shall be consistent withthe information included in the current Installation Readiness Report.120205.A.National Defense PP&E Deferred Maintenance TableFormatNational Defense Property, Plant, and EquipmentDeferred Maintenance AmountsAs of September 30, 20CY (Amounts in Thousands)(a)(b)Major Type1. Aircraft 2,2222. Ships3,3333. Missiles1,1114. Combat Vehicles2,2225. Other Weapons Systems1,1116. Total 9,999Narrative Statement:Figure 12-1B.Instructions.The Military Departments shall use the format atFigure 12-1 to report material amounts of deferred maintenance on National Defense PP&Eassets. 1.National Defense PP&E Deferred Maintenance.Themethodology used to develop the deferred maintenance amounts reported in the updated (Januarytime frame) Budget Exhibit OP-30 that accompanies the President's Budget shall be used as thebasis to identify and report amounts in the National Defense PP&E Deferred Maintenance table(Figure 12-1). It is recognized that the deferred maintenance submission for annual financialstatements normally precedes the submission of the “Summary of Unfunded DeferredRequirements,” OP-30 to the Office of the Deputy Comptroller (Program/Budget) in the Office12

DoD Financial Management RegulationVolume 6B, Chapter 12 November 2001of the Under Secretary of Defense (Comptroller). Thus, while the deferred maintenance amountsreported for the two requirements may not match exactly, there should be reasonable correlationand the difference (if any) should be reconcilable. Specifically, the prior year (PY) dollaramounts that are expected to be reported in the “Total Unfunded Requirement” column of theBudget Exhibit OP-30, shall be used as the basis for completing Figure 12-1 with the followingqualifications: a.The amounts reflected in the Budget Exhibit OP-30 arereported by lower level categories (e.g., for Aircraft, Airframe Maintenance, EngineMaintenance, Software Maintenance, and Other Maintenance) than the categories reflected in theNational Defense PP&E Deferred Maintenance table. Therefore, such amounts shall beaggregated to reflect the major asset type categories in Figure 12-1. Also, the MilitaryDepartments shall consolidate the amounts reported in the Budget Exhibit OP-30 for theirrespective Reserve Components. b.Though unlikely, reporting activities may determine thatmaterial amounts of deferred maintenance beyond the scope of the OP-30 Budget Exhibit mayexist and therefore warrant reporting. In general, such instances would entail ND PP&E beingin, or projected to be in, an unacceptable condition (per guidance contained in Volume 4,Chapter 6, paragraph 060109), and the required maintenance is deferred into a subsequent fiscalyear. Examples of potential reporting instances include, but are not limited to, the following:(1) An extended work stoppage in a maintenance facilityfor which no workaround or alternate source of repair has been identified.(2) A significant delaymaintenance affecting the entire inventory of a weapon system.incompletingfield-level(3) A Navy Casualty Summary Report (CASREP)condition of C-4 or C-5 due to maintenance requirements deferred to a subsequent year.(4) Unfunded depot or field maintenance work performedunder Interim Contractor Support (ICS), Contractor Logistics Support (CLS), or a similarcontract. c.maintenance will be reported:If identified, material amounts of non-OP-30 deferred(1) In the Table at Figure 12-1 by including amounts ineach of the totals.(2) In the narrative by describing the nature, dollar value,and subcategory (identified in Figure 12-1) of each non-OP-30 amount.12

DoD Financial Management RegulationVolume 6B, Chapter 12 November 20012.Narrative Statement. A narrative statement shall be included withthe table to explain the method used to value the deferred maintenance amounts, any changes tothe method that may have taken place, and a description of requirements or standards foracceptable operating condition.1203SEGMENT INFORMATION120301.Reporting entities are required to provide specific information for eachfranchise fund or other intragovernmental support revolving fund that is not separately reportedon the entity’s principal statements.120302.Within the Department, segment information is to be provided for eachWCF organization that is not required to report as an individual entity. Segment information isrequired for the: (a) Defense Information Systems Agency, (b) Defense Commissary Agency,(c) Defense Logistics Agency, (d) Defense Finance and Accounting Service, (e) the JointLogistics Systems Command, (f) Defense Security Service, and (g) U.S. TransportationCommand. In addition, segment information must also be provided for other significantrevolving funds operated with the Department’s appropriated funds.120303.Required InformationA.Assets, Liabilities, and Net Positions (Part A). Condensed information forassets, liabilities, and net position as of the reporting date: (1) fund balance, (2) accountsreceivable, (3) PP&E, ( ) other assets, (5) liabilities due and payable for goods and servicesreceived, (6) deferred revenues, (7) other liabilities, (8) unexpended appropriations, and(9) cumulative results of operations.B.Revenue and Expenses (Part B). A summary, for the reporting period, byproduct or line of business of: (1) the full cost of goods and services provided, (2) the relatedexchange revenues, and (3) the excess of costs over exchange revenues.C.Fund Description (Part C). A brief description of the services provided bythe fund and the identity of the funds major customers (major customers are organizations thataccount for more than 15 percent of the fund’s revenues).D.Segment Eliminations. The amounts presented for each reporting segmentshall be consolidated amounts and therefore net of intrasegment eliminations.12

DoD Financial Management RegulationVolume 6B, Chapter 12 November 2001 E.Reporting Format.information is contained in Figure 12-2.The required format for providing segmentDEPARTMENT OF DEFENSE[WORKING CAPITAL FUND]SEGMENT INFORMATIONFor the period ending September 30, [current FY](Amounts in thousands)PART A.1. Fund Balance2. Accounts Receivable3. Property Plant and Equipment4. Other Assets5. TOTAL ASSETS6. Liabilities Due And Payable for Goods and ServicesReceived7. Deferred Revenue8. Other Liabilities9. TOTAL LIABILITIESSegmentASegmentBSegmentC 1,0002,00010,0003,000 16,0001,000 2,0003,0006,0001,0002,00010,0003,000 16,0001,000 2,0003,0006,0001,0002,00010,0003,000 16,0001,000 2,0003,0006,00010. Unexpended Appropriations11. Cumulative Results of Operations12. TOTAL NET POSITION1,0009,000 10,0001,0009,000 10,0001,0009,000 10,00013. TOTAL LIABILITIES AND NET POSITION 16,000 16,000 16,000 PART B.1. The Full Cost of Goods and Services Provided2. The Related Exchange Revenue3. The Excess of Costs Over Exchange Revenue 9,0007,0002,000 9,0007,0002,000 9,0007,0002,000Amounts are net of intrasegment eliminationsPart C.Brief narrative description of each reporting segment[Segment A}[Segment B}[Segment C}Figure 12-2 (Continued)12

DoD Financial Management RegulationVolume 6B, Chapter 12 November 2001 1204 INTRAGOVERNMENTAL AMOUNTS120401.Information on intragovernmental balances shall be reported in the RSI section ofthe financial statements. The following schedules shall be included in the DoD annual auditedfinancial statements, except where noted.A.Intragovernmental Amounts. Report, as RSI, intragovernmental amountsfor assets, liabilities and non-exchange revenue. For the DoD Agency-wide statements, theDepartment shall report intragovernmental revenues from trade transactions and the cost ofgenerating such intragovernmental revenues. Except for the gross cost of generatingintragovernmental revenues and intragovernmental gross costs that are presented by budgetfunctional classification, partner agencies shall be identified for each intragovernmental amountpresented. The schedules of intragovernmental amounts shall be prepared for DoD stand-alonereporting entities identified in paragraphs 010601 and 010605 of this volume and the DoDAgency-wide financial statement reports and all amounts should be net of intraentitytransactions. Intragovernmental asset and liability amounts reported as RSI should agree withthe intragovernmental asset and liability line items reported on the balance sheet.B.Reconciliation of Intragovernmental Amounts.Guidance forreconciliation of intragovernmental amounts is provided in Chapter 13 of this volume.the120402.Intragovernmental Assets. Intragovernmental assets reported in thisschedule shall agree with the intragovernmental asset line items and totals on the reportingentity’s consolidated balance sheet. For each intragovernmental asset line item on theconsolidated balance sheet, a corresponding column heading should be reported in theintragovernmental assets RSI that identifies the trading partner balances that make up the lineitem. For purposes of this presentation, reporting entities may aggregate trading partners whoseindividual totals for a particular asset category collectively comprise less than 20 percent of thetotal asset category. If intragovernmental transactions with a trading partner are material in oneasset line item category, but immaterial in another asset line item category, report transactionswith the trading partner for each asset line item category.12

DoD Financial Management RegulationVolume 6B, Chapter 12 November 2001DoD Agency-wide Intragovernmental Asset Balances(A superscript1 indicates lines that will not be included in the DoD Agency-wide RSI Intragovernmental schedules.)(Grayed cells indicate that no value should be entered.)Schedule, Part A DoD Intragovernmental AssetBalances Which Reflect Entity Amount with OtherFederal Agencies (Amounts in Thousands)Library of CongressGovernment Printing OfficeGeneral Accounting OfficeCongressional Budget OfficeOther Legislative Branch AgenciesThe JudiciaryExecutive Office of the President, Defense SecurityAssistance AgencyDepartment of AgricultureDepartment of CommerceDepartment of the InteriorDepartment of JusticeDepartment of the Navy, General Funds (GF)1Department of LaborUnited States Postal ServiceDepartment of StateDepartment of the TreasuryDepartment of the Army, GF1Resolution Trust CorporationUntied States Tax CourtOffice of Personnel ManagementNational Credit Union AdministrationFederal Retirement Thrift Investment BoardFederal Communications CommissionSocial Security AdministrationFederal Trade CommissionNuclear Regulatory CommissionSmithsonian InstitutionTreasuryIndexFund Balancewith tments 297,78731,0964,37213,50765,0044,128 167,325,8929,14646,7161191,475514Figure 12-312 153,121,002Other

DoD Financial Management RegulationSchedule, Part A DoD Intragovernmental AssetBalances Which Reflect Entity Amount with OtherFederal Agencies (Amounts in Thousands)International Trade CommissionDepartment of Veterans AffairsMerit Systems Protection BoardPennsylvania Avenue Development CorporationU.S. Equal Employment Opportunity CommissionAppalachian Regional CommissionGeneral Service AdministrationIndependent AgenciesNational Science FoundationSecurities and Exchange CommissionFederal Deposit Insurance GroupFederal Labor Relations AuthorityAdvisory Commission on Intergovernmental RelationsCentral Intelligence AgencyDepartment of the Air Force, GF1Federal Emergency Management AgencyNational Foundation on the Arts and HumanitiesRailroad Retirement BoardConsumer Product Safety CommissionOffice of Special CounselNational Labor Relations BoardTennessee Valley AuthorityFederal Maritime CommissionUnited States Information AgencyEnvironmental Protection AgencyDepartment of TransportationOversees Private Investment CorporationAgency for International DevelopmentSmall Business AdministrationAmerican Battle Monuments CommissionDepartment of Health and Human ServicesIndependent AgenciesVolume 6B, Chapter 12 November 2001TreasuryIndexFund Balancewith 8925116,71441,881155,6776763,17615,504Figure 12-3 (Continued)12 LoansReceivableInvestmentsOther

DoD Financial Management RegulationSchedule, Part A DoD Intragovernmental AssetBalances Which Reflect Entity Amount with OtherFederal Agencies (Amounts in Thousands)Farm CreditNational Aeronautics and Space AdministrationExport-Import Bank of the United StatesArmed Forces Retirement HomeDepartment of Housing and Urban DevelopmentNational Achieves and Records AdministrationDepartment of EnergySelective Service SystemDepartment of EducationFederal Mediation and Conciliation ServicesArms Control and Disarmament AgencyIndependent AgenciesU.S. Army Corps of Engineers (Civil Works) 1Military Retirement Trust Fund 1Department of the Army WCF 1Department of the Navy WCF 1Department of the Air Force WCF 1Other Defense Organizations GF1Other Defense Organizations WCF1Unidentifiable Federal Agency Entity (Use only forimputed financing transactions.)Totals:Volume 6B, Chapter 12 November 2001TreasuryIndexFund Balancewith 2,513,168 167,325,892 3,456,443Figure 12-3 (Continued)12 153,121,002Other

DoD Financial Management RegulationVolume 6B, Chapter 12 November 2001 120403.Intragovernmental Liabilities. Intragovernmental liabilities reported inthis schedule shall agree with the intragovernmental liability line items and totals on thereporting entity’s consolidated balan

Army GF 21*2031, Aircraft Procurement, Army Army GF 21*2032, Missile Procurement, Army Army GF 21*2033, Procurement of Weapons and Tracked Combat Vehicles, Army Army GF 21*2034, Procurement of Ammunition, Army Army GF 21*2035, Other Procurement, Army Dept. of the Navy GF 17*1109, Procurement, Marine Corps