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DODD 7000.14-R VOL 4 CHAP 3
RECEIVABLES
| contributor author | DODD - DoD Directives Service | |
| date accessioned | 2017-09-04T17:37:39Z | |
| date available | 2017-09-04T17:37:39Z | |
| date copyright | 09/01/2009 | |
| date issued | 2009 | |
| identifier other | DNTFCFAAAAAAAAAA.pdf | |
| identifier uri | http://yse.yabesh.ir/std;query=autho47037D83081D-%206159DD6E273C9FCD0Facilities%20Engineering%20Command%22/handle/yse/160563 | |
| description abstract | GENERAL The purpose of this chapter is to issue policy for the recognition, recording, and reporting of public and federal (hereafter referred to as intragovernmental) accounts receivable. Additionally, this chapter addresses the recognition, recording, and, if not collected, eventual write-off and close-out of public receivables or the recording and adjusting/correcting of intragovernmental receivables. Annexes to this chapter address procedures for the interest, penalties, and administrative charges (Annex 1); and breakeven analysis (Annex 2). Receivables must be recognized when corresponding revenue is earned and collected when due. The Statement of Federal Financial Accounting Standards (SFFAS) 1, Accounting for Selected Assets and Liabilities, requires that receivables be recognized when a federal entity establishes a claim to cash or other assets against other entities either based on legal provisions, such as a legislative requirement, a payment due date, or goods or services provided. Further, SFFAS 1 requires that receivables from intragovernmental receivables be reported separately from receivables from public entities. Intragovernmental and public receivables are treated differently because of the different legal and administrative requirements and concepts that apply to them. | |
| language | English | |
| title | DODD 7000.14-R VOL 4 CHAP 3 | num |
| title | RECEIVABLES | en |
| type | standard | |
| page | 28 | |
| status | Active | |
| tree | DODD - DoD Directives Service:;2009 | |
| contenttype | fulltext |
