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NASA Ball NASA
Procedural
Requirements
NPR 9250.1B
Effective Date: January 06, 2011
Expiration Date: January 06, 2016
COMPLIANCE IS MANDATORY

(NASA Only)

Subject: Property, Plant, and Equipment and Operating Materials and Supplies

Responsible Office: Office of the Chief Financial Officer


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Table of Contents

NID 9250.1,
Property, Plant, and Equipment, and Operating Materials and Supplies. Use NID 9250.1 the Preface, Chapters 1 through 8 and Appendix A, B, and C.

Preface

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

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

1.1 Overview
1.2 Categories of PP&E
1.3 Capitalization of PP&E
1.4 PP&E Lifecycle
1.5 Reconciliation and Reporting
1.6 Roles and Responsibilities

Chapter 2. PP&E Policies for Valuation and Recognition

2.1 Overview
2.2 Capitalization Criteria
2.3 Valuation
2.4 NASA Property in the Custody of Others
2.5 Recognition
2.6 Depreciation
2.7 Documentation
2.8 Financial Records Retention
2.9 Environmental Liabilities Related to PP&E

Chapter 3. Real Property

3.1 Overview
3.2 Roles and Responsibilities
3.3 Capitalization Criteria and Identification
3.4 Recognition
3.5 Valuation
3.6 Depreciation
3.7 Real Property not in Use
3.8 Disposal

Chapter 4. Personal Property (General Equipment)

4.1 Overview
4.2 Roles and Responsibilities
4.3 Classification and Identification
4.4 Capitalization Criteria
4.5 Recognition
4.6 Valuation
4.7 Depreciation
4.8 Personal Property not in Use
4.9 Disposal

Chapter 5. Internal Use Software

5.1 Overview
5.2 Roles and Responsibilities
5.3 Capitalization Criteria
5.4 Valuation
5.5 Amortization
5.6 Disposal

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

Chapter 7. Heritage Assets

7.1 Overview
7.2 Roles and Responsibilities
7.3 Identification
7.4 Capitalization and Valuation
7.5 Reporting

Chapter 8. Operating Materials and Supplies

8.1 Overview 8.2 Roles and Responsibilities

Appendix A. Definitions

Appendix B. Acronyms

Appendix C. References


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