6509.11f_20
Page 1 of 5
FOREST SERVICE HANDBOOK
DENVER, CO
FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATION
HANDBOOK
Region 2 Supplement No. 6509.11f-97-2
Effective December 8, 1997
POSTING NOTICE: Supplements are numbered consecutively by Handbook
number and calendar year. Post by document name. Remove entire document and
replace with this supplement. Retain this transmittal as the first page of this
document. The last supplement to this Handbook was Supplement 6509.11f-97-1 to
6509.11f,30.
This supplement supersedes Supplement 6509.11f-94-10 to 6509.11f,20.
Document Name
6509.11f_20
Superseded New
(Number of Pages)
4
4
Digest:
25.11 - Increases residual value and life years for WCF vehicles due to increased
sales value, resulting in smaller depreciation. This affects only future vehicles.
LYLE LAVERTY
Regional Forester
R2 SUPPLEMENT 6509.11f-97-2
EFFECTIVE 12/8/97
6509.11f_20
Page 2 of 5
FSH 6509.11f - WORKING CAPITAL FUND ACCOUNTING OPERATIONS
HANDBOOK
R2 SUPPLEMENT 6509.11f-97-2
EFFECTIVE 12/8/97
CHAPTER 20 - CAPITALIZATION OF ASSETS
25 - FLEET EQUIPMENT/WORKING CAPITAL FUND MASTER FILES. National
Forests in Region 2 shall enter data from forms FS-6500-61 and FS-6500-61a as
shown below for WCF-owned Fleet Equipment:
Action
Prepared by
Data Entered By
When Entered
Establish Equip. No. in
Master
RO Engineering
WCF COE
Contract Award or
P.O. written
Vehicle Receipt
Receiving Unit
WCF COE
Within 10 days
after receipt
Transfer between R2
Forests
Losing Unit
WCF COE
Within 10 days
after transfer
Transfer to RO (97) for sale Losing Unit
or reassignment
WCF COE
Within 5 days after
transfer
Transfer to another Region Losing Unit
WCF COE
Within 5 days after
transfer
Update or Correct Master
Unit to which WCF
COE vehicle is
assigned
1/ Currently
Unit to which the vehicle is assigned must complete and enter Forms FS-6500-61
for ownership types other than 1 (WCF-owned).
1/ Send copy of FS-6500-61 to Regional Office, Engineering.
25.11 - Establishing Master File. The receipt for a new vehicle, except as noted
below, is the date the vehicle is physically received on the Forest, and is shown by
the Forest in block 36 of form FS-6500-61. See exhibit 01 for the residual values
and period of depreciation for WCF Fleet Equipment.
Vehicles received as cab-chassis units, needing bodies installed after receipt, need
not have the FOR (fixed ownership rate) started until after the installation has
been completed, but this non-FOR period shall not exceed 60 days after receipt of
the cab and chassis.
R2 SUPPLEMENT 6509.11f-97-2
EFFECTIVE 12/8/97
6509.11f_20
Page 3 of 5
25.11 - Exhibit 01
PERIOD OF DEPRECIATION AND RESIDUAL VALUES WCF FLEET
CLASS
010
011
020
031
033
105
110
115
116
145
146
150
151
157
161
162
165
166
167
195
196
197
200
201
202
206
211
215
217
235
240
247
250
251
256
257
270
271
330
360
361
381
RESIDUAL
PERIOD OF DEPR.YRS.
3,500
4,000
3,000
10,000
4,000
2,800
3,800
4,000
3,000
2,600
3,000
2,800
2,700
3,000
3,300
3,500
3,700
3,800
5,600
4,400
5,000
5,500
5,000
4,500
5,000
6,000
6,000
6,000
6,300
4,000
4,500
4,800
5,200
5,500
6,000
6,000
7,000
7,800
6,700
6,000
8,000
9,000
6
4
6
10
10
6
6
6
6
6
6
6
8
6
8
6
6
6
6
6
6
6
6
6
6
4
4
6
6
6
6
6
6
8
6
6
6
8
9
9
15
15
R2 SUPPLEMENT 6509.11f-97-2
EFFECTIVE 12/8/97
391
411
421
441
461
6509.11f_20
Page 4 of 5
10,000
5,400
5,000
8,000
13,000
15
12
12
12
12
R2 SUPPLEMENT 6509.11f-97-2
EFFECTIVE 12/8/97
6509.11f_20
Page 5 of 5
25.11 - Exhibit 01--Continued
PERIOD OF DEPRECIATION AND RESIDUAL VALUES WCF FLEET
510
520
530
540
550
640
701
702
720
721
730
870
871
880
881
886
887
888
14,000
16,000
16,000
22,000
30,000
23,000
2,800
6,000
6,500
10,000
12,000
1,000
1,650
1,400
2,300
3,500
4,500
7,000
10
10
10
10
10
10
12
6
12
12
12
12
12
12
12
15
15
20
25.12 - Changing, Updating, or Transferring Master File (Except Key Data). The
Engineering Staff shall assign a date in block 48 of the FS-6500-61 when a vehicle
is transferred to Unit 97 for scheduled disposal. This date determines the month in
which FOR charges shall stop on the losing unit. The losing unit will complete
block 37 of the FS-6500-61 with the ending odometer reading when a vehicle is
transferred to another unit. Forms FS-6500-61 must be received by the Regional
Office Engineering Staff by the 5th of the current month if the FOR is to be stopped
at the end of the preceding month.
Engineering shall periodically circulate throughout the Region a list of equipment
excess to Forests' needs, which is not included in the Annual Fleet Equipment
Replacement Plan, to determine if anyone has need for any of the equipment listed.
The holding Forest must continue to pay FOR until a transfer is arranged or until
the vehicle is listed by GSA for disposal (not to exceed 2 months). Forests accepting
transferred equipment after the 2-month cutoff date shall be charged all FOR back
to the cut-off date.