Description |
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RPA Financial Reporting Organization Code shall be the DoD entity that funds the acquisition of a real property asset and records associated depreciation on their financial statement.
When two or more Defense entities jointly fund acquisition of an asset, each entity shall be represented with a RPA Financial Reporting Organization Code and the Acquisition Original Asset Recorded Cost Amount and Facility Current Period Depreciation Amount shall be recorded in proportion to their share of funding.
If the entity that funded the original acquisition is a Defense Agency or reporting entity other than an accountable entity, and the acquisition entity no longer manages or utilizes a real property asset, the RPA Financial Reporting Organization Code shall be the reporting entity currently responsible for funding all or most of the operation and sustainment of the real property asset.
Services may maintain their list of Organization Codes but shall report to OSD using Codes as published in the RPAD end of year guidance document.
The Services shall use their existing codes for RPA Financial Reporting Organization Code until there is an official list of organization codes published by the P and R community. |
Comments |
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Business Rule Number: | 720170 |
APG Compliant? | |
Business Rule Category: | Action Assertion |
Business Rule Level: | Operational |
Business Rule Source Type: | Compliance Requirement |
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