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Link to "7-9.2 Characterizing the Material and Property" Link to contents for "7 USPS Supplying Practices General Practices"      Link to "7-9.4 San Mateo Accounting Service Center"

7-9.3 Asset Transactions

The MAO plays a role in the following transactions that occur throughout an asset’s life cycle:

  • Receipt Processing — discussed in Section 4-3, Receipt and Inspection.
  • Transfers — internal transfers (within a facility) and external transfers (from facility to facility).
  • Equipment Loans — capital or expendable equipment loaned to a private mailer or a Postal Service activity or furnished as postal furnished equipment (PFE) to a supplier.
  • Inactive Equipment — equipment that is not in use because it is either not needed (excess), not yet needed or installed (restricted use), surplus, obsolete, or unserviceable.
  • Disposal — discussed in Section 6-1, Dispose.
  • Depreciation — allocation of the cost of an asset over a period of time.

Handbook AS-701, Material Management, should be referred to for more information regarding asset transactions.




Link to "7-9.2 Characterizing the Material and Property" Link to contents for "7 USPS Supplying Practices General Practices"      Link to "7-9.4 San Mateo Accounting Service Center"
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