DoD 7000.14-R

Department of Defense Financial Management Regulation (DoD FMR)

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Volume 6B Chapters

Form and Content of the Department of Defense Audited Financial Statements

Chapter 1 Introduction to the Form and Content of the Financial Statements (09 pages, 312 KB) September 2024
Chapter 2 General Instructions for the Financial Statements
(15 pages, 272 KB)		 December 2019
Chapter 3 Agency Financial Report Sections (12 pages, 252 KB) June 2024
Chapter 4 Balance Sheet (07 pages, 268 KB) October 2024
Chapter 5 Statement of Net Cost (06 pages, 256 KB) June 2023
Chapter 6 Statement of Changes in Net Position (06 pages, 192 KB) September 2024
Chapter 7 Statement of Budgetary Resources (07 pages, 248 KB) September 2024
Chapter 8 Archived  
Chapter 9 Archived  
Chapter 10 Notes to the Financial Statements (59 pages, 570 KB) February 2023
Chapter 11 Archived  
Chapter 12 Required Supplementary Information (06 pages, 256 KB) September 2023
Chapter 13 Adjustments, Eliminations, and Other Special Intragovernmental Reconciliation Requirements (11 pages, 248 KB) October 2019

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