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B, October 20, 2023, specifically preparing them for positions of increased responsibility in nuclear-powered submarines. DoD 7000.14-R Financial Management Regulation Volume 7A, Chapter 23 * December 2025 23-11 Table 23-5. Submarine Operational Command Staff Members Underway Time Required for Fractional Part of Month Days Underway Time Days Underway Time blank Hours Minutes blank Hours Minutes 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 1 3 4 6 8 9 11 12 14 16 17 19 20 22 24 36 12 48 24 00 36 12 48 24 00 36 12 48 24 00 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30-31 25 27 28 30 32 33 35 36 38 40 41 43 44 46 48 36 12 48 24 00 36 12 48 24 00 36 12 48 24 00 DoD 7000.14-R Financial Management Regulation Volume 7A, Chapter 23 * December 2025 23-12 *REFERENCES CHAPTER – 23 SUBMARINE DUTY PAY 1.0 – GENE

12BDoD 7000.14-R Financial Management Regulation Volume12, Chapter 24 *October 2014 24-1 VOLUME 12, CHAPTER 24: “BURDENSHARING AND OVERSEAS RELOCATION CONTRIBUTIONS BY FOREIGN ALLIES” SUMMARY OF MAJOR CHANGES Changes are identified in this table and also denoted by blue font. Substantive revisions are denoted by a * preceding the section, paragraph, table, or figure that includes the revision. Unless otherwise noted, chapters referenced are contained in this volume. Hyperlinks are denoted by bold, italic, blue and underlined font. The previous version dated October 2012 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE 4.1.1. (240401.A.) Pursuant to Treasury FAST Book, additional Treasury account established for United Kingdom burdensharing contributions. Addition 12BDoD 7000.1

omponent must follow paragraph 3.7 to account for any outstanding proceeds from the disposition of real property or equipment. 4.2 Federally-owned Property Title to Federally-owned property remains vested in the DoD (32 CFR § 34.22) and: 4.2.1. The DoD Component must establish appropriate general ledger accounting control and property records and include the assets in its financial statements. The asset must be recorded DoD 7000.14-R Financial Management Regulation Volume 12, Chapter 5 * December 2024 5-9 at acquisition cost to the grantee, and depreciated in accordance with guidance in Volume 4, Chapters 24 and 25. 4.2.2. If DoD has no further need for the property, it must declare the property excess and report it for disposal following the instructions in Volume 4, Chapter 24 for Excess

DEPRECIATION EXPENSE Depreciation is the systemic and rational allocation of the recorded cost of an asset over its estimated useful life. Refer to Volume 4, Chapters 24, 25, 26, 27, and 28 for guidance on useful lives. DoD 7000.14-R Financial Management Regulation Volume 11B, Chapter 12 * November 2024 12-5 3.1 Capital Assets WCF activities will fully reflect the depreciation expense of capital assets owned by the activity in their operating costs, whether they were purchased with WCF budget authority or transferred to the WCF activity without reimbursement. WCF activities will recover only those costs incurred by the activity in the rates through the Capital Investment Recovery (CIR) factor. See Volume 2B, Chapter 9 for additional information regarding the CIR. 3.2 Capital Assets Transf

.3.2.6. Vested and Seized Property During Times of War. See Volume 12, Chapter 29, “Administering, Using and Accounting for Seized and/or Vested Funds and Property During Contingency Operations,” for discussion of vested and seized property during times of contingency operations. 2.3.2.7. Transferred Real Property from a non-DoD Federal agency to DoD. Recorded cost for real property transferred from a non-DoD Federal agency to a DoD Component is the cost recorded on the transferring entity’s books, net of any accumulated depreciation/ DoD 7000.14-R Financial Management Regulation Volume 4, Chapter 24 * July 2025 24-12 amortization. If the receiving DoD Component cannot reasonably ascertain those amounts or the transfer is related to a non-capitalized asset, the cost is its fair market valu

Management Regulation Volume 2B, Chapter 9 * August 2022 9-14 1.5.11. Guidance on accounting for capital assets is contained in Volume 4, Chapter 24, Chapter 25, Chapter 26, and Chapter 27. 1.5.12. The following budget exhibits are required to document an activity’s capital budget request. 1.5.12.1. Exhibit Fund-9a, “Capital Investment Summary,” represents the summary data of the four asset categories (ADPE, Non-ADPE, Software, and Minor Construction) at the approved DoD Component aggregate project line item level. The exhibit displays data on annual capital obligations, cash outlays, and budgeted CIR. The prior-year column on the Exhibit Fund-9a will show all amounts approved in the most recent President’s Budget, adjusted for actual project year obligations, additional authorizations and

e Transactions, Navy (TAS 17 6763 and TAS 017 6763); Gains and Deficiencies on Exchange Transactions, Air Force (TAS 57 6763 and TAS 057 6763); and Gains and Deficiencies on Exchange Transactions, Treasury (TAS 20 6763 and TAS 020 6763). Volume 5, Chapter 4, “Accommodation Exchange” provides guidance regarding deficiencies. See Volume 5, Chapter 13, “Foreign Disbursing Operation” for guidance regarding gains and losses by revaluation. 3.2.6. FCF requirements described in this chapter do not apply to Burdensharing funds received from other countries. See Volume 12, Chapter 24, “Burdensharing and Overseas Relocation Contributions by Foreign Allies” for guidance regarding Burdensharing funds. 3.3 Report Error Correction Service components and OUSD (Personnel & Readiness) (OUSD(P&R)) Military

R 1605.12 23.2.7 61 Comp. Gen. 127 (1981) 23.3 5 CFR 5.1 2BDoD 7000.14-R Financial Management Regulation Volume 8, Chapter 10 * September 2025 10-68 REFERENCES (Continued) 24.0 - HIGHLY QUALIFIED EXPERTS AND HIGHLY QUALIFIED EXPERTS- SENIOR MENTORS 24.1 5 U.S.C § 9903 DoDI 1400.25-V922 24.3 DoDI 1400.25-V922 5 U.S.C § 5304 5 U.S.C § 5304 (g)(2)(C) 24.5 5 U.S.C § 6304(a) 25.0 -RESEARCH POSITIONS IN THE STRL PL 117-263 10 USC § 4094 87 FR 40200