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NPR 9250.1C
Effective Date: October 29, 2015
Expiration Date: January 18, 2023

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

Responsible Office: Office of the Chief Financial Officer

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SPECIAL ATTENTION: USE ONLY NID 9250.137 while NPR 9250.1C is under revision. NID 9250.137, NASA Interim Directive: Property, Plant, and Equipment and Operating Materials and Supplies.

Table of Contents


P.1 Purpose
P.2 Applicability
P.3 Authority
P.4 Applicable Documents and Forms
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 Life Cycle
1.5 Reconciliation and Reporting
1.6 Roles and Responsibilities

Chapter 2 PP&E Policies for Valuation and Recognition

2.1 Capitalization Criteria
2.2 Valuation
2.3 NASA Property in the Custody of Others
2.4 Recognition
2.5 Depreciation
2.6 Impairment Loss
2.7 Deferred Maintenance and Repairs
2.8 Documentation
2.9 Financial Records Retention
2.10 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 Impairment Loss
3.8 Deferred Maintenance and Repairs
3.9 Real Property not in use
3.10 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 Impairment Loss
4.9 Deferred Maintenance and Repairs
4.10 Personal Property not in use
4.11 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 Discontinued Use
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


This document does not bind the public, except as authorized by law or as incorporated into a contract. This document is uncontrolled when printed. Check the NASA Online Directives Information System (NODIS) Library to verify that this is the correct version before use: https://nodis3.gsfc.nasa.gov.