ADS Chapter 629

Speeches Shim

Accounting for USAID-Owned Property and Internal Use Software

Functional Series 600 – Budget and Finance

Partial Revision Date: 02/10/2022
Responsible Office: M/CFO/FPS
File Name: 629_021022


This ADS chapter provides accounting policies and required procedures for USAID-owned property, plant, and equipment (PP&E), USAID-owned operating materials and supplies, USAID property in the custody of contractors, and internal use software. The Statements of Federal Financial Accounting Standards (SFFAS) were used in developing these policies and procedures.


Last updated: February 09, 2022