DPAS SCR: 02176

• SCR Number
  02176
• Title
  Capital Threshold Retroactive Change
• DPAS Module
  PA
• Reporting Organization
  US Navy
• State
  New
• History
  7/23/2025
• Description
  Change Request: Process Improvement

  
  

  Description:

   

  Due to the DoD 7000.14-R Vol 4 Ch 25 revision May 2019, "DoD Components should apply the applicable capitalization threshold to their entire population of general equipment retroactively, irrespective of the capitalization thresholds in effect for years prior to October 1, 2013." This will require a change to the logic in ELMS Capital Code of "A" to remove the criteria of the date and cost variables for all assets to only capitalize assets that are $1M or greater for General Fund assets and $250K for assets under Working Capital Funds.

   

  Recommended:

   

  ELMS would need to write a script to change capital code of "A"to reflect a greater than or equal to $1 million for General Fund assets and greater than or equal to $250K for Working Capital Fund assets; meaning all Capital assets under $1 million for General Fund assets and $250K for Working Capital Fund assets will no longer be capital . Once ELMS makes the update, If the effect is not instantaneous, Navy will need to go in and re-apply the capital code of "A" to remove the asset as capital.

   

  Mission Critical:

  DoD 7000.14-R Vol 4 Ch 25 revision May 2019, "DoD Components should apply the applicable capitalization threshold to their entire population of general equipment retroactively, irrespective of the capitalization thresholds in effect for years prior to October 1, 2013."

   

  Benefits:

   

   

  This will minimize the number of capital assets that the Navy owns and keeping in line with the DoD FMR with respect to the valid pricing of capital assets from here forward.  

   

  
  

  Frequency: 

  Daily

  
  

  Users: 

  All Navy Users ~ 7,700 users