DODFMR Vol 4

Scope

Volume 4 of DoD Financial Management Regulation 7000.14-R is the Accounting Policy volume. The official FMR index lists the volume title as Accounting Policy, published by the Office of the Under Secretary of Defense (Comptroller). The volume sets DoD accounting policy for assets, liabilities, net position, revenue, expenses, cost accounting, and specialized asset classes.

Audience

Accounting and comptroller personnel across DoD components. Financial managers preparing component financial statements. Fiscal staff tracking receivables, payables, and property accounting. Portal role pages do not cite Volume 4 directly. The registry holds the volume for reference resolution from inspection checklists.

Chapter map

Chapter PDFs on file in the unit policy archive. Full chapter titles and revision dates from the official FMR index snapshot of 2026-05-08:

• Chapter 1. Financial Control of Assets. October 2024.
• Chapter 2. Accounting for Cash and Fund Balances with Treasury. June 2025.
• Chapter 3. Receivables. March 2023.
• Chapter 4. Inventory and Related Property. July 2025.
• Chapter 5. Advances and Prepayments. January 2025.
• Chapter 7. Investments and Other Assets. January 2024.
• Chapter 8. Liabilities. June 2024.
• Chapter 9. Accounts Payable. January 2025.
• Chapter 10. Personnel Related Liabilities. October 2024.
• Chapter 11. Component Debt. June 2024.
• Chapter 12. Other Liabilities. June 2024.
• Chapter 13. Environmental and Disposal Liabilities. June 2024.
• Chapter 14. Payment Integrity. September 2025.
• Chapter 15. Net Position. September 2024.
• Chapter 16. Revenue, Other Financing Sources, Gains and Losses. July 2025.
• Chapter 17. Expenses and Miscellaneous Items. September 2023.
• Chapter 19. Managerial Cost Accounting. December 2025.
• Chapter 24. Real Property. July 2025.
• Chapter 25. General Equipment. September 2025.
• Chapter 26. Accounting for Leases. March 2025.
• Chapter 27. Internal Use Software. June 2025.
• Chapter 28. Heritage Assets, Multi-Use Heritage Assets, and Stewardship Land. September 2025.

Chapters not listed were not in the archive snapshot.

Connection to higher policy

DoD 7000.14-R is the department-wide financial management regulation. The Office of the Under Secretary of Defense (Comptroller) publishes it with chapter-level updates.

Connection to Marine Corps doctrine and lower policy

The inspection reference index maps DODFMR Volume 4 aliases to the Chapter 1 PDF for checklist resolution.

Status

Active per the official FMR index snapshot of 2026-05-08. Caution. The registry frontmatter lists Headquarters Marine Corps as publisher. The official FMR index lists the Office of the Under Secretary of Defense (Comptroller). Treat OUSD(C) as the issuing office. Each chapter revises on its own cadence, so confirm the current revision date before relying on a specific paragraph.

Access

The external link opens the official DoD FMR site.