DoD 7000.14-R

Department of Defense Financial Management Regulation (DoD FMR)

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Volume 4 Chapters

Accounting Policy

Chapter 1 Financial Control of Assets (09 pages, 280 KB) October 2024
Chapter 2 Accounting for Cash and Fund Balances with Treasury (29 pages, 576 KB) June 2025
Chapter 2 Annex 1: Supporting Fund Balance with Treasury Balances Brought Forward (9 pages, 224 KB) June 2025
Chapter 3 Receivables (32 pages, 640 KB) March 2023
Chapter 3 - Annex 1 Archived  
Chapter 3 - Annex 2 Archived  
Chapter 4 Inventory and Related Property (57 pages, 840 KB) November 2017
Chapter 5 Advances and Prepayments (09 pages, 208 KB) January 2025
Chapter 6 Archived June 2019
Chapter 7 Investments and Other Assets (17 pages, 320 KB) January 2024
Chapter 8 Liabilities (8 pages, 260 KB) June 2024
Chapter 9 Accounts Payable (11 pages, 220 KB) January 2025
Chapter 10 Personnel Related Liabilities

(07 pages, 264 KB)

 October 2024
Chapter 11 Component Debt (04 pages, 224 KB) June 2024
Chapter 12 Other Liabilities

(07 pages, 496 KB)

 June 2024
Chapter 13 Environmental and Disposal Liabilities (30 pages, 1.54 MB) June 2024
Chapter 14 Payment Integrity (13 pages, 320 KB) September 2023
Chapter 15 Net Position (08 pages, 268 KB) September 2024
Chapter 16 Revenue, Other Financing Sources, Gains and Losses

(15 pages, 264 KB)

 February 2016
Chapter 16 Appendix A: Table of Transactions

(11 pages, 112 KB)

 April 2016
Chapter 17 Expenses and Miscellaneous Items

(12 pages, 416 KB)

 September 2023
Chapter 18 Archived  
Chapter 19 Managerial Cost Accounting (36 pages, 288 KB) August 2023
Chapter 20 Archived  
Chapter 21 Archived  
Chapter 22 Archived  
Chapter 23 Archived  
Chapter 24 Real Property (58 pages, 712 KB) October 2019
Chapter 25 General Equipment (52 pages, 832 KB) May 2019
Chapter 26 Accounting for Leases (27 pages, 328 KB) March 2025
Chapter 27 Internal Use Software (36 pages, 968 KB) June 2025
Chapter 28 Heritage Assets, Multi-Use Heritage Assets and Stewardship Land
(32 pages, 352 KB)		 December 2018

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