DOE O 2200.7, Cost Accounting

U.S. Department of Energy Washington, D.C. ORDER - I DOE 2200.7 I 5-2-88 SUBJECT: COST ACCOUNTING 1. 2, 3. 4. 5, 6. 7. BY PURPOSE . To provide Department of Energy (DOE) policy and general procedures ~or the cost accounting of products, services, and construction projects and for the establishment of prices and charges for goods and services to Federal and non-Federal entities. SCOPE. The provisions of this Order apply to all Departmental Elements and Integrated contractors performing work for the Department as provided by law and/or contract and as implemented by the appropriate contracting officer. APPLICABILITY. (See OOE 2200.4, - page I-1, paragraph 1.) REFERENCE. OOE 2200.4, ACCOUNTING OVERVIEW, of 3-31-88, Attachment 2, References, pr~vides a consolidated listing of authoritative reference sources for all subject matter contained in the accounting directives (DOE 2200 . series). OBJECTIVE. To ensure that all costs of materials are properly accounted for and that inventories are priced to recoup full costs unless specified other- wise by law. DEFINITIONS. OOE 2200.4, Attachment 1, Definitions, provides a consolidated glossary of financial terms used in the accounting directives. In some {nstances a term may be defined within the text of an Order where its use is limited to the Immediate text. RESPONSIBILITIES. DOE 2200.4, Chapter 111, Responsibilities, contains the responslblllt~es for accounting directives. ORDER OF THE SECRETARY OF ENERGY: @ A* “ LAURENCE F. DAVENPORT Assistant Secretary Management and Administration DISTRIBUTIOfN; INITIATED BY. All Departmental Elements office of Financial policy DOE 2200.7 5-2-88 ● . —— — I .