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DOD Inventory: Reporting Exclusions and Valuation Procedures

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Report Type Reports and Testimonies
Report Date Aug. 11, 1993
Report No. NSIAD-93-249FS
Subject
Summary:

The Pentagon annually reports the amounts of its inventories of principal and secondary items in the Supply System Inventory Report. Principal items are end items that range from trucks in storage to replacement assemblies, such as aircraft circuit cards. Secondary items are consumables--items that are not repairable--and include spare and repair parts, construction materials, clothing, and medical supplies. This report provides information on the (1) categories of items that are excluded from the Supply System Inventory Report and (2) status of the military's efforts to establish a uniform system for inventory valuation.

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