UFC 1 -300-08
30 JUNE 2004
its own interim 1354 and unique Army Property Voucher Number. Air Force and Navy
Partial BOD DD Forms 1354 will all have the same Voucher Number. Partial BOD DD
Forms 1354 will all have the same project number for all services.
2-18.104.22.168 Financial Completion. Check this box when the DD Form 1354 is used to
change costs on an interim 1354 to reflect the final costs against the project. Project
financial completion occurs after the entire project costs have been accumulated. This may
occur many months or years after a project's physical completion. Checking financial
completion means that the contractors have received final payment for the project, all
project management costs are included, and no additional costs will be incurred against
this project. If final costs are available at physical completion or BOD, you would only
check the box "Physical Completion" or "BENF/O" in subpart 9B. Therefore indicate final
costs by checking "Final" in subpart C.
2-22.214.171.124 Other. Check the "Other" box when the transfer or acceptance occurs at an
event time other than the four cases described above; explain the "Other" checkbox for the
event in Project Remarks (block 28) on the back of the DD Form 1354.
2-4.9.3 [Subpart C of Block 9] Version. Use the DD Form 1354 subpart C to
indicate whether the DD Form 1354 is a draft, interim, or final version. Normally costs are
recorded on an interim 1354. Costs on an interim 1354 are assumed to be preliminary
costs. Costs on the final DD Form 1354 are the final costs. If the 1354 were issued for
financial completion only, use the checkbox for financial completion in subpart 9B and
check "Final" in subpart 9C. If the 1354 is issued at Physical Completion with final costs,
then check Physical Completion in 9B and check "Final" in 9C; there would be no reason to
create an additional 1354 for financial completion since the final costs would already be
2-4.9.4 [Subpart D of Block 9] Effective Date of Transaction. Enter the effective
date for the transfer or acceptance in standard format YYYYMMDD.
NOTE. The effective date of the transaction is the earlier of BOD or Date Available For
Use, and is the date from which the accounting system should depreciate the cost of the
facility. If the project has multiple facilities, each facility may have a different effective date.
Example: Use 20040115
Block 10. [ITEM NUMBER]. A key step in the preparation of a DD Form 1354
is to identify the various components or items of the project. Enter a separate Item Number
line for each new facility, and for each facility addition, capital improvement, or deletion,
including additions to or deletions from utility systems or other previously existing facility
records. If there are more items than fit on a single page, use additional DD Forms 1354.
2-4.10.1 Do not create an excessive level of detail in the item listings. As a minimum,
observe the following rules for determining individual items.
Identify each facility with a unique item number.