DEPARTMENT OF THE AIR FORCE - static.e-publishing.af.mil
4.3.2.5. During development, capitalized costs are reported in IUS in development account. This account is used to record full cost amount incurred for those costs that are capitalized I accordance with Table 27-1 of DoD FMR Volume 4, chapter 27. 4.3.2.6. At the end of development and after acceptance as a completed IUS asset, the total ................
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