Accounting for USAID-Owned Property and Internal Use Software

Functional Series 600 – Budget and Finance

Partial Revision Date: 06/19/2020
Responsible Office: M/CFO/FPS
File Name: 629_061920

Overview

This ADS chapter provides accounting policies and required procedures for USAID-owned property, plant, and equipment (PP&E), USAID-owned operating materials and supplies, USAID property in the custody of contractors, and internal use software. The Statements of Federal Financial Accounting Standards (SFFAS) were used in developing these policies and procedures.