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NPR 9260.1A
Effective Date: February 09, 2015
Expiration Date: February 09, 2025

Subject: Liabilities (Revalidated with Change 1 November 26, 2019)

Responsible Office: Office of the Chief Financial Officer

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Table of Contents

Change History


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

1.1 General
1.2 Agency Requirements
1.3 Roles and Responsibilities
1.4 Availability of Funds

Chapter 2 Contingent Liabilities Generally

2.1 Contingency
2.2 Recognition of a Contingent Liability
2.3 Classification of Probability
2.4 Measurability
2.5 Materiality

Chapter 3 Accounts Payable

3.1 General
3.2 Cross Reference to Current Policy
3.3 Accounts Payable in Closed Appropriation Accounts

Chapter 4 Employee Benefits

4.1 Overview
4.2 Recognizing Liability for Pension Benefits
4.3 Recognizing Liability for Other Benefits

Chapter 5 Environmental and Disposal Liability

5.1 General
5.2 Determining Environmental Cleanup Liability Probability
5.3 Determining Environmental Cleanup Liability Cost Estimates
5.4 Liability for Cleanup of General PP&E
5.5 Liability for Cleanup of Stewardship PP&E
5.6 Liability for Asbestos-Related Cleanup Cost
5.7 Environmental Liabilities for Restoration Projects
5.8 Roles and Responsibilities
5.9 Continuous Monitoring Program

Chapter 6 Interest Payable

6.1 Overview
6.2 Cross Reference to Current Policy
6.3 Recording Interest Payable
6.4 Reporting Interest Payable

Chapter 7 Capital Lease Liability

7.1 General
7.2 Cross Reference to Current Policy

Chapter 8 Other Contingent Liability Matters

8.1 Identification of Other Contingent Liabilities
8.2 Recording and Reporting Other Contingent Liabilities

Chapter 9 Other Liabilities

9.1 Overview
9.2 Recognizing Other Liabilities
9.3 Roles and Responsibilities

APPENDIX A. Definitions
APPENDIX B. Acronyms
APPENDIX C. References


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