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FOREST SERVICE HANDBOOK
NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC
FSH 6509.11m - SERVICEWIDE ACCRUAL HANDBOOK
Amendment No.: 6509.11m-2011-2
Effective Date: April 26, 2011
Duration: This amendment is effective until superseded or removed.
Approved: DONNA M. CARMICAL
Chief Financial Officer (CFO)
Date Approved: 04/14/2011
Posting Instructions: Amendments are numbered consecutively by handbook number and
calendar year. Post by document; remove the entire document and replace it with this
amendment. Retain this transmittal as the first page(s) of this document. The last amendment to
this handbook was 6509.11m-2011-1 to 6509.11m_30.
New Document
6509.11m_contents
2 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
6509.11m_contents
(Amendment 6509.11m-2008-3, 05/12/2008
2 Pages
Digest:
30 - Revises chapter title from “Accruing Environmental Cleanup Liabilities” to “Accruing
Environmental and Disposal Liabilities” to comply with wording changes adopted by the Office
of Management and Budget, Circular A-136, “Financial Reporting Requirements”.
WO AMENDMENT 6509.11m-2011-2
EFFECTIVE DATE: 04/26/2011
DURATION: This amendment is effective until superseded or removed.
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FSH 6509.11m - SERVICEWIDE ACCRUAL HANDBOOK
Contents
ZERO CODE
CHAPTER
10
ACCRUING EARNED REVENUE
20
ACCRUING LIABILITIES FOR DAILY OPERATIONS EXPENSES
30
ACCRUING ENVIRONMENTAL AND DISPOSAL LIABILITIES
40
ACCRUING NATIONAL LEVEL LIABILITIES