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NASA Ball NASA
Procedural
Requirements
NPR 9060.1A
Effective Date: May 02, 2016
Expiration Date: May 02, 2021
COMPLIANCE IS MANDATORY

(NASA Only)

Subject: Accrual Accounting - Revenues, Expenses, and Program Costs

Responsible Office: Office of the Chief Financial Officer


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Table of Contents

Preface

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

Chapter 1. Accounting on an Accrual Basis

1.1 Overview
1.2 Roles and Responsibilities
1.3 General Requirements
1.4 Accruals
1.5 Documentation

Chapter 2. Accrued Expenses and Program Costs

2.1 Purpose
2.2 Roles and Responsibilities
2.3 Agency Requirements

Chapter 3. Accrued Revenues

3.1 Purpose
3.2 Roles and Responsibilities
3.3 Agency Requirements
3.4 Revenue Recognition, Types, and Sources.

Appendix A. Definitions
Appendix B. Acronyms
Appendix C. Cost Recognition Guidance
Appendix D. Procurement Instrument, Description, and Accrual Recognition
Appendix E. Reference Documents


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