APPENDIX I G L O S S A R Y ACCOUNTABILITY—The   obligation   imposed   on anyone authorized to have custody or possession of  public  property,  to  produce  the  property  or evidence  of  authorized  disposition  when  directed. ACCOUNTABLE   ACTIVITY—Activities   that receive and issue materials in and out of a stores account   (NSA   or   APA),   maintain   required records, and submit returns that reflect current inventory  status. ACCOUNTABLE   OFFICER—An   officer   charged by   law,   regulation,   or   lawful   order   with   the responsibility  for  public  funds  or  property.  In Milling this responsibility he/she must maintain accurate records, ensure that the funds or property are  properly  used,  and  submit  periodic  returns  that reflect  current  inventory  status. ACCOUNTING   PERIOD—A   definite   period   of time  fixed  by  law  or  administrative  action,  for assembling,  recording,  or  reporting  accounting data. AEL—Allowance   Equipage   List.   Contains   the onboard  allowance  of  equipage  and  supplies  to support  the  ship’s  mission. A F L O A T     C O N S U M P T I O N     C O S T     A N D E F F E C T I V E N E S S S U R V E I L L A N C E SYSTEM   (ACCESS)—A   system   that   uses automatic  data  processing  equipment  to  collect and   summarize   basic   consumption   data   It   is generated  during  the  course  of  supply  operations afloat.  The  data  collected  comes  from  issue documents  used  in  shipboard  supply  systems. ACCESS  also  collects  obligation  and  deficiency data  from  fiscal  operations  and  other  Navy programs.  ACCESS  provides  fleet  commanders, type  commanders,  and  ships  with  information about the overall supply operation. Reports are tailored  to  the  needs  of  management  at  each  level of  command.  That  way  attention  can  be  placed  on the   data   that   is   of   greatest   importance. Identification of problem areas is one example of how  the  reports  may  be  used. ALLOWANCE   ITEMS—Items   that   appear   in authorized  allowance  documents  (e.g.,  COSAL, APL, and ISL) with an allowed quantity. ALLOWED  ITEMS—Allowance  and  nonallowance items  that  qualify  for  local  stocking,  or  be procured   as   DTO   material   for   immediate   or planned  use. APA—Appropriations  Purchase  Account.  Material purchased by a bureau or command that has been charged  to  appropriated  funds.  The  material  is then  available  for  issue  to  end-users  without charge  to  operating  funds. APPROPRIATION—An   authorization   from Congress  to  obligate  public  funds  (known  as obligations)  for  specific  purposes  and  to  make payments  from  the  treasury  to  pay  those obligations. The making of these obligations and payments  are  restricted  by  time  and  monetary limitations. APPROPRIATION   SYMBOL—A   symbol   used   to identify  a  specific  appropriation  on  accounting documents. ASSEMBLY—.When  repairable  are  returned  from the  user  for  shipment  to  the  designated  overhead point  (DOP),  you  must  sort  out  and  tally  the weight of items to be packaged or that are already unit-packaged. This is the ASSEMBLY process. It is at this point that light and fragile items are segregated from heavy, rugged items and that the type   of   packaging   necessary   for   each   is determined. AUTHORIZATION   ACCOUNTING   ACTIVITY— The   activity   designated   to   perform   allotment accounting   for   a   ship   or   another   activity. Allotment  accounting  does  not  include  OPTAR accounting. AUTOMATED  SHIPS—Ships  equipped  with  an electronic  digital  computer  (EDC)  system  that processes supply and accounting documents and records. AVERAGE   ENDURANCE   LEVEL—The   quantity of on hand material required to sustain operations AI-1