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, 208 KB) January 2016
Chapter 2 Accounting for Cash and Fund Balances With Treasury (24 pages, 576 KB) April 2020
Chapter 2 Annex 1: Supporting Fund Balance with Treasury Balances Brought Forward (9 pages, 216 KB) January 2016
Chapter 3 Receivables (33 pages, 344 KB) March 2021
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 (12 pages, 256 KB) February 2021
Chapter 6 Archived June 2019
Chapter 7 Investments and Other Assets (5 pages, 192 KB) July 2015
Chapter 8 Financial Control of Liabilities (8 pages, 248 KB) February 2020
Chapter 9 Accounts Payable (12 pages, 224 KB) June  2020
Chapter 10 Accruals for Personnel Related Liabilities

(07 pages, 192 KB)

February 2016
Chapter 11 Component Debt (05 pages, 184 KB) March 2018
Chapter 12 Other Liabilities

(09 pages, 200 KB)

May 2021
Chapter 13 Environmental and Disposal Liabilities (29 pages, 384 KB) March 2022
Chapter 14 Payment Integrity  (11 pages, 240 KB) May 2020
Chapter 15 Net Position (08 pages, 232 KB) December 2019
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

(13 pages, 256 KB)

June 2021
Chapter 18 Archived  
Chapter 19 Managerial Cost Accounting (36 pages, 368 KB) October 2020
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, 760 KB) May 2019
Chapter 26 Assets Under Capital Lease (25 pages, 304 KB) August 2018
Chapter 27 Internal Use Software (42 pages, 512 KB) August 2018
Chapter 28 Heritage Assets, Multi-Use Heritage Assets and Stewardship Land
(32 pages, 352 KB)
December 2018

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