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or for cash. The DBOF is reimbursed for supplies when
they are ISSUED or SOLD. While these supplies are
waiting to be sold, they are in the Navy Stock Account
(NSA).
NAVY STOCK ACCOUNT—The Navy Stock
Account (NSA) is an inventory account and an integral
part of the DBOF. It serves as the “holding account”
for DBOF procured supplies before to their sale. Thus,
the total value of the DBOF consists of money plus
supplies in the NSA. The NSA is also used by NAVSUP
as the accounting device to account for and control the
expenditure of DBOF funds.
DBOF/NSA IN OPERATION—Refer to figure 9-5
as you read the following steps covering the operation
of the Defense Business Operating Fund and Navy
Stock Account.
1.
2.
3.
Material is purchased by DBOF from
commercial suppliers, Defense Logistics
Agency, Departments of the Army and Air
Force and the General Services Administration.
Suppliers deliver material to designated naval
supply activities where it is held in the inventory
account, Navy Stock Account (NSA), until
needed by a Navy customer,
A ship has to replace material which has been
used in its operations. A requisition, DD Form
Figure 9-5.-The Defense Business Operating Fund in operation.
9-5
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