NASA Procedures and Guidelines
This Document is Obsolete and Is No Longer Used. Check the NODIS Library to access the current version: http://nodis3.gsfc.nasa.gov

NPR 9250.1
Effective Date: September 30, 2008
Cancellation Date: January 06, 2011
Responsible Office: IA

Table of Contents

Preface

P.1 Purpose
P.2 Applicability
P.3 Authority
P.4 Applicable Documents
P.5 Measurement/Verification
P.6 Cancellation

Chapter 1. Identification of Capitalized Property, Plant, and Equipment

1.1 Overview
1.2 Roles and Responsibilities
1.3 Lifecycle
1.4 Categories of PP&E
1.5 Identifying Capitalized PP&E
1.6 Integrated Asset Management

Chapter 2. General PP&E Policies

2.1 Overview
2.2 Roles and Responsibilities
2.3 Capitalization Criteria
2.4 Valuation
2.5 Recognition
2.6 Depreciation
2.7 Disposal
2.8 Documentation
2.9 Financial Records Retention
2.10 Environmental Liabilities Related to PP&E
2.11 Continuous Monitoring Program (CMP)

Chapter 3. Real Property

3.1 Overview
3.2 Roles and Responsibilities
3.3 Classification and Identification
3.4 Capitalization Criteria
3.5 Valuation and Recognition
3.6 Depreciation
3.7 Disposal
3.8 Financial Controls

Chapter 4. General Equipment

4.1 Overview
4.2 Roles and Responsibilities
4.3 Classification and Identification
4.4 Capitalization Criteria
4.5 Valuation and Recognition
4.6 Depreciation
4.7 Disposition
4.8 Financial Controls

Chapter 5. Internal Use Software

5.1 Overview
5.2 Roles and Responsibilities
5.3 Identification
5.4 Capitalization Criteria
5.5 Valuation
5.6 Recognition
5.7 Amortization
5.8 Disposal
5.9 Financial Controls

Chapter 6. Capital Leases

6.1 Overview
6.2 Roles and Responsibilities
6.3 Identification
6.4 Capitalization Criteria
6.5 Valuation
6.6 Recognition
6.7 Amortization
6.8 Disposal
6.9 Reporting
6.10 Financial Controls

Chapter 7. Heritage Assets

7.1 Overview
7.2 Roles and Responsibilities
7.3 Identification
7.4 Capitalization Criteria
7.5 Valuation
7.6 Recognition
7.7 Reporting

Chapter 8. Operating Materials and Supplies

8.1 Overview
8.2 Roles and Responsibilities
8.3 Identification
8.4 Valuation
8.5 Recognition
8.6 Disposal

Appendix A. Definitions
Appendix B. Acronyms

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