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Page Title: OPTAR Accounting
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PHASED   REPLACEMENT   ITEM   WORKSHEET NOMENCLATURE NSN UNIT  COST EXPECTED  SERVICE  LIFE YRS ALTERNATE   NSNs TOTAL   ALLOWANCE/REQUIREMENT ESTIMATED  ANNUAL  REPLACEMENT TOTAL   ALLOWANCE   VALUE   ÷   ESTIMATED   SERVICE   LIFE a. b. c. d. e. f. g. TOTAL   ALLOWANCE   QUANTITY TOTAL  ON  BOARD DEFICIENCY  (a  –  b) IN  NEED  OF  IMMEDIATE  REPLACEMENT ADDITIONAL   IN   NEED   OF   REPLACEMENT DURING  THE  FISCAL  YEAR TOTAL   REPLACEMENT   REQUIREMENT   FOR THIS  FY  (c  +  d  +  e) REPLACEMENT    SCHEDULE: TOTAL   REQ. 1st Q 2nd  Q 3rd  Q QUANTITY   (f) EXT  DOL  VALUE QUANTITY ORDERED JULIAN  DATE/REQN Figure 3-3.—Phased replacement item worksheet. OPTAR   ACCOUNTING General Funding and System Procedures for the accounting of ships’ OPTARs 4th  Q SHORTFALL Accounting are discussed in  Storekeeper 3 & 2, NAVEDTRA Each TYCOM will issue an operating budget 10269-K1,  and  are  explained  in  detail  in  the from the applicable FYDP expense limitation to NAVSO P-3013-2. Both of these publications are finance   the   operations,   maintenance,   admini- important  background  references  for  the  First strative,  and  temporary  additional  duty-travel Class or Chief Storekeepers. Senior Storekeepers requirements   of   staff   and   units   assigned. must  have  additional  accounting  knowledge  of Auditable records will be maintained that show Navy  funds. the  amounts  of  transactions  incurred  and  the 3-8

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