[20211202]IF11233_防务基础：国防营运资金.pdf

https:/crsreports.congress.gov Updated December 2, 2021Defense Primer: Defense Working Capital FundsSince 1870, the U.S. military has operated various types of working capital funds to procure and provide materiel and commercial products and services to its forces. Codified today under Title 10, Section 2208, of the United States Code (U.S.C.), a defense working capital fund (DWCF) is a type of revolving fund that is intended to operate as a self-supporting entity to fund business-like activities of the Department of Defense (DOD) (e.g., acquiring parts and supplies, maintaining equipment, transporting personnel, conducting research and development). DWCF transactions move hundreds of billions of dollars within DOD annually. According to the DOD Financial Management Regulation (FMR) 7000.14-R, revolving fund accounts finance a continuing cycle of business-type operations by incurring obligations and expenditures that generate receipts. These funds are designed to break even over the long term through fees charged for goods and services provided. DWCFs are broadly categorized as intragovernmental revolving funds a type of revolving fund “whose receipts derive primarily from other g