Sec. 1002. ACCOUNTING STANDARDS TO VALUE CERTAIN PROPERTY, PLANT, AND EQUIPMENT ITEMS

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## SEC. 1002 ACCOUNTING STANDARDS TO VALUE CERTAIN PROPERTY, PLANT, AND EQUIPMENT ITEMS **[**[10 U.S.C. 2222 note](/us/usc/t10/s2222)**]** ###

(a)Requirement for Certain Accounting Standards The Secretary of Defense shall work in coordination with the Federal Accounting Standards Advisory Board to establish accounting standards to value large and unordinary general property, plant, and equipment items. ###

(b)Deadline The accounting standards required by subsection

(a)shall be established by not later than September 30, 2017, and be available for use for the full audit on the financial statements of the Department of Defense for fiscal year 2018, as required by section 1003(a) of the National Defense Authorization Act for Fiscal Year 2014 (Public Law 113-66; 127 Stat. 842; 10 U.S.C. 2222 note).

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U.S. Code

Defense business systems: business process reengineering; enterprise architecture; management
§ 2222

public-private-law

National Defense Authorization Act for Fiscal Year 2014
Public Law 113-66

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127 Stat. 842

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Sec. 1002

ACCOUNTING STANDARDS TO VALUE CERTAIN PROPERTY, PLANT, AND EQUIPMENT ITEMS

U.S.C.§ 2222

Pub. L.Public Law 113-66

Stat.127 Stat. 842

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