FINANCIAL MANAGEMENT POLICY MANUAL

075387 DEMOLITION WORK
1. GENERAL
Demolition not associated with a replacement project is financed from funds
available for expenses.
2. CONSTRUCTION
The demolition of facilities and other structures in preparation for new
construction is financed as a part of the construction project with the same
funds used to finance the construction project.
3. WORKING CAPITAL FUND ACTIVITIES
DoD 7000.14-R, Financial Management Regulation, Volume 11B, Chapter 62
provides guidance on the treatment of demolition costs at working capital
fund activities.
(Change 66)
PART D:
RESEARCH, DEVELOPMENT, TEST AND
EVALUATION (RDT&E) FUNDING POLICY
075400 SCOPE
This section contains budget and funding policy for the Research,
Development, Test and Evaluation, Navy (RDT&E,N) appropriation which
supports both Navy and Marine Corps programs. Categories of RDT&E work
and the incremental programming policy are explained in detail. Several
specific definitions of RDT&E work are provided and followed by an analysis
of costs funded by RDT&E,N, RDT&E support costs funded by other
appropriations, and cost determinations in special situations.
(Change 48)
075401 CATEGORIES OF RDT&E WORK
1. GENERAL.
The RDT&E program is divided into seven categories that correspond to
the respective budget activities.
2. BUDGET ACTIVITY 1, BASIC RESEARCH.
Basic research is defined as systematic study directed toward greater
knowledge or understanding of the fundamental aspects of phenomena and
of observable facts without specific applications towards processes or
products in mind. It includes all effort of scientific study and
experimentation directed toward increasing fundamental knowledge and
Financial Management Policy
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