6509.11f,20
Page 1 of 4
FOREST SERVICE HANDBOOK
MISSOULA, MONTANA
FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
Region 1 Supplement No. 6509.11f-97-1
Effective October 17, 1997
POSTING NOTICE: Supplements to this title are numbered consecutively by handbook
number and calendar year. Post by document name. Remove entire document and replace with
this document. Retain this transmittal as the first page of this document. The last supplement
to this handbook was supplement 6509.11f-95-3 to Chapter 20.
Document Name
Superseded New
(Number of Pages)
6509.11f,20
Digest:
25.11 - Updated Life Years effective October 1, 1996, to be used on all
vehicles received after this date.
HAL SALWASSER
Regional Forester
4
4
R1 SUPPLEMENT 6509.11f-97-1
EFFECTIVE 10/17/97
6509.11f,20
Page 2 of 6
FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS HANDBOOK
R-1 SUPPLEMENT 6509.11f-97-1
EFFECTIVE 10/17/97
CHAPTER 20 - CAPITALIZATION OF ASSETS
21 - TYPES OF PROPERTY AND EQUIPMENT CAPITALIZED INTO THE FLEET
EQUIPMENT/WORKING CAPITAL FUND ACCOUNTING SYSTEM.
1. Working Capital Fund-Owned Equipment. Real property (buildings, structures, cold
storage facilities, and so forth.) are capitalized in the Working Capital Fund (WCF) in order to
comply with GAO requirements for full cost disclosure. Although depreciation expense on
these assets is reflected in the cost of doing business, it was never intended that replacement
would be the responsibility of WCF. No provision was made in the rate setting process to
capture and reserve funds for this purpose. Consequently the cost of operating and maintaining
facilities occupied by WCF are properly charged to the fund but, replacement must be funded
with C&LA or other appropriated funds as setforth in FSH 6509.11k, section 11.3.
25 - FLEET EQUIPMENT/WORKING CAPITAL FUND PROPERTY MASTER FILES.
25.11 - Establishing Master File. 25.11 - Exhibit 01 should be used for completing blocks, 13,
18, 30, 42 and 44 of the Fleet Equipment and Aircraft Accountability and Data Record, Form
FS-6500-61.
R1 SUPPLEMENT 6509.11f-97-1
EFFECTIVE 10/17/97
6509.11f,20
Page 3 of 6
25.11 - Exhibit 01
Fleet Equipment
(13)
...(BLOCKS)...
(18)
(19)
(30)
(42)
Class
VEHICLE DESCRIPTION
GSA Size
SF82
MPG/EPA
RESIDUAL
2
2
2
1
1
2
4
4
4
5
5
5
5
5
5
5
7
7
7
7
7
7
7
7
7
7
6
6
6
6
6
6
6
6
6
6-7
7
7
7
7
7
7
7
7
7
27.0
27.0
26.0
8.0
7.0
7.0
22.0
20.0
19.0
16.0
17.0
17.0
16.0
13.0
13.0
12.0
12.0
13.0
13.0
12.0
10.0
10.0
10.0
20.0
20.0
19.0
20.0
16.0
16.0
17.0
16.0
16.0
14.0
11.0
11.0
9.0
11.0
11.0
10.0
9.0
9.0
9.0
20%
20%
20%
20%
010
013
020
030
031
035
130
135
150
160
164
165
166
168
180
181
184
185
187
188
190
196
197
200
203
235
239
253
255
260
263
264
265
273
280
281
283
284
285
286
290
297
Sedan
Sedan, LE
Station Wagon
Bus, 13-30 Pass.
Bus, 18-30 Pass.
Bus, 40 Pass.
Pickup, Compact
Van, Compact
Pickup, 5200 GVWR
Carryall, 6200 GVWR
Pickup, Extended Cab
Pickup, 6300 GVWR
Trk, Stake 6600 GVWR
Trk Util B 8500 GVWR
Pickup, 8500 GVWR
Trk 6-Pass 8500 GVWR
Truck, Ext Cab
Van, FC Full Size
Truck, 6 Pass. JC
Carryall, 8500 GVWR
1-T Crew Cab
1-T Stake/Stock
1-T Utility
Utility, Compact 4x4
Utility, Compact LE
Van, Compact 4x4
Pickup, Compact 4x4
Utility, Large LE
Utility, Large 4x4
Pickup 5500 GVWR 4x4
Pickup,Ext Cab LE
Pickup, Ext Cab 4x4
Pickup 6600 GVWR 4x4
Carryall, LE
Carryall, 8500 4x4
Truck, 6-Pass 4x4
Truck, Ext Cal LE
Truck, Ext Cab 4x4
1-T Pickup 4x4
1-T Stake/Stock 4x4
1-T Crew Cab 4x4
1-T Utility Body 4x4
20%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
(44)
LIFE
(YRS)
6
6
6
10
10
10
7
7
7
7
7
7
7
7
7
7
7
7
6
7
9
9
9
7
6
7
7
6
6
7
6
7
7
6
7
8
6
7
7
8
8
8
R1 SUPPLEMENT 6509.11f-97-1
EFFECTIVE 10/17/97
6509.11f,20
Page 4 of 6
R1 SUPPLEMENT 6509.11f-97-1
EFFECTIVE 10/17/97
6509.11f,20
Page 5 of 6
25.11 Exhibit 01--Continued
Fleet Equipment
(13)
...(BLOCKS)...
(18)
(19)
(30)
(42)
Class
VEHICLE DESCRIPTION
GSA Size
SF82
MPG/EPA
RESIDUAL
7
7
7
8
8
8
8
8
8
8
8
8
8
8
8
10.0
9.0
9.0
8.0
10.0
9.0
8.0
.5
.5
.5
.4
.4
.3
8.0
8.0
1.2
.7
.5
.4
.4
.2
.2
.2
.4
.4
2.5
2.0
2.0
1.3
1.2
1.2
.6
.5
30%
30%
300
330
333
360
364
365
370
375
380
381
383
384
387
393
394
420
430
440
530
545
550
551
571
611
640
701
710
711
720
730
731
734
760
880
885
900
901
907
910
913
939
940
Truck 4x2 14500 GVWR
Truck 4x2 19000 GVWR
Truck 4x2 Stake JC
Truck 4x2 24000 GVWR
Truck, Van Type
Truck, Tilt Cab
Truck, 46000 GVWR
Truck, Stock,Tandem
Truck, Dump 5 YD
Truck, Dump 5 YD JC
Truck,Dump 8-10YD JC
Truck, Dump 8-10 YD
Truck, 6x4 JC
Truck, Tractor JC
Truck, Tractor
Tractor Wheel W30 UP
Tractor, Brushcutter
Tractor, Brushcutter
Tractor Crawler T4-5
Tractor T6 w/Drill
Tractor, Crawler T7
Tractor, Crawler JC
Tractor, Crawler JC
Motor, Grader JC
Motor, Grader
Loader, Skid Steer
Loader, 1/2 YD
Loader, 1/2 YD JC
Loader, 3/4 YD
Loader, 1-1/4 YD
Loader, 1-1/4 YD JC
Loader, 1-3/4 YD UP
Loader, Track
Trailer Stock
Trailer Tilt Bed
Wheel Tractor Sp Use
Wheel Tractor Sp Use
Truck Special Use
Wheel Tractor Sp Use
Forklift, JC
Pickup Special Use
Boat
5
1.5
1.5
5.0
1.5
2.1
14.0
.2
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
30%
(44)
LIFE
(YRS)
10
15
15
15
15
15
15
15
15
15
15
15
15
15
15
13
10
12
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
15
20
12
12
15
15
15
6
15
R1 SUPPLEMENT 6509.11f-97-1
EFFECTIVE 10/17/97
952
967
968
970
Scraper, JC
Truck, Tanker
Truck, Tractor
All Terrain Vehicle
6509.11f,20
Page 6 of 6
8
7-8
.2
7.3
6.0
1.5
15
15
15
15