NASA Procedural Requirements

NPR 9060.1B Effective Date: April 24, 2023 Expiration Date: April 24, 2028

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

Responsible Office: Office of the Chief Financial Officer

Table of Contents

Preface

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 General Requirements
1.3 Roles and Responsibilities

Chapter 2. Accrued Expenses and Program Costs

2.1 Overview
2.2 General Requirements
2.3 Cost Recognition

Chapter 3. Accrued Revenues

3.1 Overview
3.2 General Requirements
3.3 Revenue Recognition

Appendix A. Definitions
Appendix B. Acronyms
Appendix C. Procurement Instruments and Accrual Recognition Summary Table
Appendix D. Reference Documents

DISTRIBUTION:
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