US · guidance
BOP Program Statement 8563.08 § 12
RECAPTURE OF DONATED PROPERTY EXPENSE. Although Donated
Machinery and Equipment is depreciated the same as other M&E, the
expense is recaptured monthly to prevent distortion of the
results of the Corporation’s operations. Depreciation expenses
are to be recaptured on Donated M&E by debiting account 322000,
Donated Property--Current Year (or 322500, Donated Property --
Prior Year, if applicable), and crediting account 713000,
Recapture of Donated Property.
Note: Field locations may need to contact the Financial
Manager in FMB in order to affect the 322000
account.
At fiscal year end, the Corporate Accountant in FMB is to prepare
a manual journal entry transferring the amounts in the Donated
Property-Current Year account (322000) to the Donated Property -
Prior Years account (322500).
The Business Manager is to maintain a separate schedule to ensure
that the recapture of depreciation expenses associated with
donated equipment agrees with the depreciation expenses for that
equipment.
/s/
Kathleen Hawk Sawyer
Director
History
PS 8563.08 dated 2001-12-13
Provenance
- Source
- bop.gov
- Retrieved
- 2026-09-20
- Edition
- bop-ps-2026-09-20
- Content hash
e1510f4c8c985be57edebb43ea507fd74ef3c977840a465bb94745c6b0a8d198
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