US · guidance
BOP Program Statement 8563.08 § 10
COST ACCOUNTING. Generally, whenever a special tool, die,
jig, or other equipment is purchased or manufactured for a
special job or contract, the cost of that equipment is to be
charged to that job. However, if it is definitely known that
such equipment will be used on future contracts or other
production and the equipment meets FPI capitalization criteria,
that equipment is to be capitalized and depreciated over its
useful life.
History
PS 8563.08 dated 2001-12-13
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
83e6a8292d14819c76c436d44391de937dbe0de5e64c0f8cca86edafe65c10af
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