DoD 7000.14-R

Department of Defense Financial Management Regulation (DoD FMR)

DoD FMR Chapters

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Volume 4 Chapters

Accounting Policy

Chapter 1 Financial Control of Assets (11 pages, 88 KB) January 2016
Chapter 2 Accounting for Cash and Fund Balances With Treasury (24 pages, 272 KB) April 2020
Chapter 2 Annex 1: Supporting Fund Balance with Treasury Balances Brought Forward (9 pages, 84 KB) January 2016
Chapter 3 Receivables (33 pages, 228 KB) February 2016
Chapter 3 Annex 1: Interest, Penalties, and Administrative (IPA) Changes

(08 pages, 80 KB)

 February 2016
Chapter 3 Annex 2: Extent of Collection Efforts Determination for Domestic Debts Based on Break-Even Analysis

(05 pages, 60 KB)

 February 2016
Chapter 4 Inventory and Related Property (59 pages, 408 KB) November 2017
Chapter 5 Advances and Prepayments (12 pages, 104 KB) May 2015
Chapter 6 Archived June 2019
Chapter 7 Investments and Other Assets (5 pages, 64 KB) July 2015
Chapter 8 Financial Control of Liabilities (8 pages, 104 KB) February 2020
Chapter 9 Accounts Payable (12 pages, 104 KB) June  2020
Chapter 10 Accruals for Personnel Related Liabilities

(07 pages, 72 KB)

 February 2016
Chapter 11 Component Debt (05 pages, 72 KB) March 2018
Chapter 12 Other Liabilities

(08 pages, 80 KB)

 February 2016
Chapter 13 Environmental and Disposal Liabilities (32 pages, 264 KB) April 2018
Chapter 14 Payment Integrity  (11 pages, 96 KB) May 2020
Chapter 15 Net Position (08 pages, 96 KB) December 2019
Chapter 16 Revenue, Other Financing Sources, Gains and Losses

(15 pages, 124 KB)

 February 2016
Chapter 16 Appendix A: Table of Transactions

(11 pages, 96 KB)

 April 2016
Chapter 17 Expenses and Miscellaneous Items

(14 pages, 120 KB)

 June 2019
Chapter 18 Archived  
Chapter 19 Managerial Cost Accounting (37 pages, 232 KB) October 2020
Chapter 20 Archived  
Chapter 21 Archived  
Chapter 22 Archived  
Chapter 23 Archived  
Chapter 24 Real Property (59 pages, 424 KB) October 2019
Chapter 25 General Equipment (52 pages, 568 KB) May 2019
Chapter 26 Assets Under Capital Lease (25 pages, 184 KB) August 2018
Chapter 27 Internal Use Software (40 pages, 336 KB) August 2018
Chapter 28 Heritage Assets, Multi-Use Heritage Assets and Stewardship Land
(33 pages, 232 KB)		 December 2018

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