DPAS SCR: 02222

• SCR Number
  02222
• Title
  ELMS change to support FMR changes
• DPAS Module
  PA,Materiel Management
• Reporting Organization
  DLA
• State
  New
• History
  11/18/2025
• Description
  Change Request: Process Improvement

  
  

  Description: 

  The DoD 7000.14R Financial Management Regulation "FMR" contains changes regarding support for asset valuation and depreciable useful life.  
  

  1. The most significant update is authorizing the organization to establish a depreciable useful life that is greater than than the useful life value defined within the FMR as long as the organization has documentation to support a different depreciable useful life. ELMS does permit the user to modify the value downward, but not above the FMR value.

  2. ELMS does not systemically extend the base asset's or any of its improvements depreciable useful life value to the new improvement life when the capital improvement extends the useful life of the asset.  ELMS has no indicator to show the improvement extended the useful life.
  

   

   

  Recommended: 

  1. ELMS should provide the user with the capability to enter a depreciable useful life above the values identified in the FMR table of useful life values. When this occurs, the system should provide the capability to attach the necessary documentation that authorizes the value entered.
  2. ELMS should systematically extend the Useful life of the asset when an improvement extends the asset's life.  To accomplish this, the improvement should have an indicator that the asset's life has been extended.  When the indicator is set to TRUE, the system should review the asset and all of the improvements associated with the asset using the greatest useful life value in determining what the depreciable useful life value should be.  Using that date, a determination should be made whether the asset and or any of its improvement should have a Baseline set for current accumulated deprecation with a new depreciation schedule determined for the remaining dollar amount using the new depreciable useful life end data value in calculating future depreciation amounts.    

   

   

  Mission Critical: 

  This change will enable ELMS to be aligned with DoD FMR policy regarding depreciable useful life and support the change in the depreciation schedule when an improvement extends the asset's useful life beyond its current date.    

   

   

  Benefits: 

  This change will enable ELMS to be compliant with current DOD 700.14R FMR policy regarding depreciable useful lives. Note: This change will impact all organizations that utilize ELMS as their APSR. Consideration should be given when implementing this SCR that not all customers of ELMS are affiliated with the DoD / follow the DoD 7000.14R FMR for their financial guidance.  As such it may require changes to how ELMS manages depreciable useful life from establishing tables by Department (Agency) in addition to having Department level flogs whether they permit something other than the values (below or above) the depreciable useful life values managed by the system.  
  

   

   

  Frequency: Monthly

   

   

  Users: There are 3 departments using ELMS with most having one or more capital assets.