TAILIEUCHUNG - DOE Financial Management Handbook

These allow the weight of the cup to be distributed evenly between two hands. The size and shape of the handles are important to enable the user to get a comfortable grip. Handles are often large so that all the fingers can grip the handle. Cups with moulded or mouldable handles These give a more personalised grip, fitting the shape of the user's hand Some cups are designed with comfort in mind, others have bendable handles and are modular so that they can be tailored to suit individual requirements. A personalised grip can be added to. | DOE Financial Management Handbook 7-18-2011 CHAPTER 10 PROPERTY PLANT AND EQUIPMENT 1. INTRODUCTION. a. Background Authorities. This chapter describes financial controls over the acquisition use and retirement of property and provides guidelines for distinguishing between charges to capital accounts and charges to expense accounts consistent with the Statement of Federal Financial Accounting Standards SFFAS . b. Applicability. The applicability of this chapter is specified in Chapter 1 Accounting Overview. When in conflict with the provisions of this paragraph power marketing administrations PMAs should observe the policies of the Federal Energy Regulatory Commission and other industry standards as they apply to the accounting and financial management of property plant and equipment PP E . c. Policy Objectives. Financial accounting for PP E should be governed by the following basic principles 1 Department of Energy DOE property should be accounted for and reflected in the official DOE financial records in accordance with the capitalization criteria contained in this chapter regardless of funding source 2 Depreciation should be calculated and recorded in the appropriate cost-of-operation account using the appropriate fund type 3 Timely and accurate financial reporting on facility construction and capital equipment activities should be provided to DOE management 4 Financial control over property should be maintained 5 The primary basis of accounting for property is its acquisition cost with the general exceptions of transfers excess property received foreclosures and discoveries and 6 Common-use temporary construction facilities and equipment should be budgeted for by the Landlord Program without chargeback to the benefiting construction projects. Chapter 10-1 d. Capitalization Criteria. 1 Capitalization Threshold. The capitalization threshold for items acquired prior to October 1 2011 is 50 000. For items acquired on or after October 1 2011 the threshold is 500 000.

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