Defence Acquisition University (DAU) Glossary 13th Edition

Keywords DAU glossary

The act of an authorized representative of the government by which the government, for itself or as agent of another, assumes ownership of existing identified supplies tendered, or approves specific services rendered, as partial or complete performance of the contract on the part of the contractor.

A measure of the relative ease of admission to the various areas of an item for the purpose of operation or maintenance. Accounts Payable Amounts owed on open accounts, e.g., materials and services received, wages earned, and fringe
benefits unpaid.

Accounts Receivable:
Amounts due from debtors on open accounts; under-appropriated funds, amounts due from debtors for reimbursements earned or for appropriation refunds due.

Accrual Accounting:
The basis of accounting whereby revenue is recognized when it is realized and expenses are recognized when incurred, without regard to time of receipt or payment of cash.

Achieved Availability (AA):
Availability of a system with respect to operating time and both corrective and preventive maintenance. It ignores Mean Logistics Delay Time (MLDT) and may be calculated as Mean Time Between Maintenance (MTBM) divided by the sum of MTBM and Mean Maintenance Time (MMT), that is, AA = MTBM/(MTBM + MMT). See Mean Time Between Maintenance (MTBM), Mean Logistics Delay Time (MLDT), and Mean Maintenance Time (MMT).

The conceptualization, initiation, design, development, test, contracting, production, deployment, logistics support (LS), modification, and disposal of weapons and other systems, supplies, or services (including construction) to satisfy DoD needs, intended for use in, or in support of, military missions.

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