AAPC: Accounting and Auditing Policy Committee

G-PP&E Use

The Use Sub-Group of the AAPC G-PP&E is tasked with researching and determining the challenges to implementing SFFAS No. 6 in the areas of construction-in-progress, useful life, and composite/group depreciation.  Other areas impacting use of PP&E compliance with the standards will also be documented, as we clarify interpretation by:

  • Determining the status of Federal agencies’ compliance with SFFAS No. 6
  • Determining the actions and level of effort needed to attain Federal compliance with SFFAS No. 6 for the “use” portion of the PP&E lifecycle.
  • Furthering efforts towards PP&E use policies and practices that are compliant with SFFAS No. 6.

The Use sub-group is being co-chaired by Fredrick Carr, Department of Defense – Air Force and Kyle Fugate, Department of Defense – Navy.