DEPRECIATION - The portion of the cost of a capital asset representing the expiration in the useful life of the capital asset attributable to wear and tear, deterioration, action of the physical elements, inadequacy, and obsolescence which is charged off during a particular period. In accounting for depreciation, the cost of a capital asset, less any salvage value, is prorated over the estimated useful life of such an asset. Refer to COMPOSITE METHOD and STRAIGHT-LINE METHOD.
DESIGNATED FINANCE OFFICE - The office designated by the agency to receive the official purchase card statement and, in most instances, make payment against the official statement.
DESIGNATED UNRESERVED FUND BALANCE - Management's intended use of available expendable financial resources in governmental funds reflecting actual plans approved by the government's senior management. Expressed another way, designations reflect a government's self-imposed limitations on the use of otherwise available expendable financial resources in governmental funds.
DIRECT COSTS - Costs that include direct materials and labor. Refer to DIRECT EXPENSES.
DIRECT EXPENSES - Expenses which are charged directly as a part of the cost of a product or service, or of a department or operating unit, as distinguished from overhead and other indirect costs which must be prorated among several products or services, departments, or operating units.
DISBURSEMENT - Payment by cash, warrant, check, journal voucher, EFT, or any other technological payment method approved by OFM.
DISCLOSURE FORMS - The state Disclosure Forms application is an electronic way of capturing the detail data for various aspects of an agency's activities. Each of the disclosure forms covers a specific activity or area of information that is not readily available from the data collected in the state's Agency Financial Reporting System （AFRS）. Agencies complete these forms at fiscal year end.
DISPOSAL AUTHORIZATION - The policies and processes established by the Division of Commodity Redistribution, Department of General Administration or the Department of Information Services, as applicable, by which an agency is authorized to dispose of a specific asset or as provided by specific statutory authority.
DISPOSAL DATE - With proper approval, the date that an agency officially disposes of or relinquishes responsibility for an asset.
DISPUTED ITEM - An item in question or lacking agreement by parties involved, such as an item appearing on a purchase card custodian statement that the card custodian disagrees with.
DIVISION OR COST CENTER CODE - A code assigned by an agency to further identify its organizational structure.
DONATED ASSETS - Assets acquired by gift, donation, or payment of a nominal sum, which is not reflective of the assets' true market value.
DONATED INVENTORIES - Food or other items held for future distribution.
DONATED LEAVE - The dollar value of the hours of leave a donor donates through the Shared Leave Program. Refer to SHARED LEAVE.
DESIGNATED FINANCE OFFICE - The office designated by the agency to receive the official purchase card statement and, in most instances, make payment against the official statement.
DESIGNATED UNRESERVED FUND BALANCE - Management's intended use of available expendable financial resources in governmental funds reflecting actual plans approved by the government's senior management. Expressed another way, designations reflect a government's self-imposed limitations on the use of otherwise available expendable financial resources in governmental funds.
DIRECT COSTS - Costs that include direct materials and labor. Refer to DIRECT EXPENSES.
DIRECT EXPENSES - Expenses which are charged directly as a part of the cost of a product or service, or of a department or operating unit, as distinguished from overhead and other indirect costs which must be prorated among several products or services, departments, or operating units.
DISBURSEMENT - Payment by cash, warrant, check, journal voucher, EFT, or any other technological payment method approved by OFM.
DISCLOSURE FORMS - The state Disclosure Forms application is an electronic way of capturing the detail data for various aspects of an agency's activities. Each of the disclosure forms covers a specific activity or area of information that is not readily available from the data collected in the state's Agency Financial Reporting System （AFRS）. Agencies complete these forms at fiscal year end.
DISPOSAL AUTHORIZATION - The policies and processes established by the Division of Commodity Redistribution, Department of General Administration or the Department of Information Services, as applicable, by which an agency is authorized to dispose of a specific asset or as provided by specific statutory authority.
DISPOSAL DATE - With proper approval, the date that an agency officially disposes of or relinquishes responsibility for an asset.
DISPUTED ITEM - An item in question or lacking agreement by parties involved, such as an item appearing on a purchase card custodian statement that the card custodian disagrees with.
DIVISION OR COST CENTER CODE - A code assigned by an agency to further identify its organizational structure.
DONATED ASSETS - Assets acquired by gift, donation, or payment of a nominal sum, which is not reflective of the assets' true market value.
DONATED INVENTORIES - Food or other items held for future distribution.
DONATED LEAVE - The dollar value of the hours of leave a donor donates through the Shared Leave Program. Refer to SHARED LEAVE.