AAPC: Accounting and Auditing Policy Committee

G-PP&E Use

The use sub-group of the AAPC G-PP&E task force determined the challenges in implementing SFFAS 6 in the areas of construction-in-progress, useful life, and composite/group depreciation.

The task force also accomplished the following:

  • Determined the status of federal agencies’ compliance with SFFAS 6.
  • Determined the actions and level of effort needed to attain federal compliance with SFFAS 6 for the “use” portion of the PP&E lifecycle.
  • Furthered efforts towards PP&E use policies and practices that are compliant with SFFAS 6.

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