Accounting for USAID-Owned Property and Internal Use Software
Functional Series 600 – Budget and Finance
Partial Revision Date: 02/10/2022
Responsible Office: M/CFO/FPS
File Name: 629_021022
Overview
This ADS chapter provides accounting policies and required procedures for USAID-owned property, plant, and equipment (PP&E), USAID-owned operating materials and supplies, USAID property in the custody of contractors, and internal use software. The Statements of Federal Financial Accounting Standards (SFFAS) were used in developing these policies and procedures.
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