# Federal Acquisition Regulation; Impairment of Long-Lived Assets
> **US Department of Defense** · Interim rule, with request for comments. · Published 1995-12-14 · 60 FR 64254
## Document
- **Document number:** 95-30442
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 60 FR 64254
- **CFR reference:** 48 CFR 31
- **Publication date:** 1995-12-14
- **DOD docket:** FAC 90-35
## Abstract

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council have agreed to an interim rule to clarify the allowability of losses recognized when carrying values of impaired assets are written down for financial reporting purposes. This regulatory action was not subject to Office of Management and Budget review under Executive Order 12866, dated September 30, 1993.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/12/14/95-30442/federal-acquisition-regulation-impairment-of-long-lived-assets)
---
*AI Analytics · CC0 1.0*