Code of Federal Regulations · Section
§ 37.1365 — Supplies
32 C.F.R. § 37.1365
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Tangible property other than real property and equipment. Supplies have a useful life of less than one year or an acquisition cost of less than $5,000 per unit.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Secretary of Defense10 U.S.C. § 113