US · guidance

BOP Program Statement 8563.08 § 11

DEPRECIATING IDLE EQUIPMENT. When Machinery and Equipment

activein force · 2001-12-13 – presentact-effective-date

is classified as "idle," depreciation at the established rate is

to continue until that asset is:

• fully depreciated,

• retired,

• disposed, or

• no longer functional.

History

PS 8563.08 dated 2001-12-13

Provenance

Source: bop.gov
Retrieved: 2026-09-20
Edition: bop-ps-2026-09-20
Content hash: 63eef365d2e2caa60d229d3773f71b522eab8837cd1733f4767f1649e818e586

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