Acquire-to-Dispose Use Cases

Treasury's Office of Financial Innovation and Transformation (FIT) is the Line of Business (LoB) Managing Partner for the Federal Financial Management (FFM) area. FIT has developed a library of FFM Business Use Cases which reflect the business needs of the financial management community.  The library consists of the Federal Financial Management Business Use Case Library Overview, that provides the framework for understanding and using the business use cases, and a series of documents containing the business use cases organized within end-to-end-business processes.

This document contains the FFM business use cases associated with the Acquire-to-Dispose Business Process and should be used in conjunction with the Federal Financial Management Business Use Case Library Overview.

Property, Plant, and Equipment (PP&E) Assets
Replacing purchased equipment with leased equipment, and completing the capital lease through the end of the program, including retirement and disposal activities.
Bulk Purchases
Operating a warehousing office to manage the acquisition and distribution of bulk purchases across programs and recording property book value to reflect depreciation.
Bulk Purchase Immediately Distributed
A bulk purchase of Commercial Off the Shelf software is received and immediately distributed to Program Offices, with the expense distributed to those offices.
Complex Systems
A federal agency is develops a complex system (including hardware and internal use software), puts it into operation, and upgrades it to extend its life expectancy.
Leasehold Improvements
A government agency makes leaseholder improvements with a useful life of ten years, passing those amortized improvements to the property owner at the end of the lease.
Real Property: Stewardship Land, Heritage Assets, Construction, and Impairment
During construction on stewardship land, hazardous substances are found and a stop work order is issued, placing the construction in abeyance.