FMR Volume 4 — Accounting Policy

23 chapters, 460 pages. Part of DoD 7000.14-R, the DoD Financial Management Regulation. Each chapter carries its own revision date — the FMR is amended chapter by chapter, so a volume is never uniformly current.

ChapterTitleRevisedPages
Chapter 1Financial Control of Assets2024-109
Chapter 1Annex 1: Supporting Fund Balance with Treasury Balances Brought Forward2025-069
Chapter 2Accounting for Cash and Fund Balances with Treasury2025-0629
Chapter 3Receivables2023-0332
Chapter 4Inventory and Related Property2025-0737
Chapter 5Advances and Prepayments2025-019
Chapter 7Investments and Other Assets2024-0117
Chapter 8Liabilities2024-068
Chapter 9Accounts Payable2025-0111
Chapter 10Personnel Related Liabilities2024-107
Chapter 11Component Debt2024-064
Chapter 12Other Liabilities2024-067
Chapter 13Environmental and Disposal Liabilities2024-0630
Chapter 14Payment Integrity2025-0913
Chapter 15Net Position2024-098
Chapter 16Revenue, Other Financing Sources, Gains and Losses2025-0710
Chapter 17Expenses and Miscellaneous Items2023-0912
Chapter 19Managerial Cost Accounting2025-1236
Chapter 24Real Property2025-0754
Chapter 25General Equipment2025-0939
Chapter 26Accounting for Leases2025-0327
Chapter 27Internal Use Software2025-0636
Chapter 28Heritage Assets, Multi-Use Heritage Assets, and Stewardship Land2025-0916

Cited by 53 AF publication(s)

Where the corpus names this volume as its financial authority.

PublicationCitations
AFSCMAN 65-101 WR-ALC Sup17
AFMAN 17-120311
DAFMAN 17-120311
DAFMAN 17-1203 AEDC Sup11
DAFMAN 17-1203 KIRTLANDAFB Sup11
DAFMAN 17-1203 USAFA Sup11
DAFMAN 17-1203 YOKOTAAB Sup11
AFMCI 65-1019
DAFMAN 23-3009
DAFMAN 23-300 ACC Sup9
DAFMAN 23-300 AFSOC Sup9
DAFI 21-1036
DAFI 21-103 AETC Sup6
DAFI 21-103 AFMC Sup6
DAFI 21-103 AFRC Sup6
DAFI 21-103 AFSOC Sup6
DAFI 21-103 AMC Sup6
DAFI 21-103 ANG Sup6
DAFI 21-103 AFGSC Sup6
DAFI 21-103 PACAF Sup6

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