PURPOSE

This NASA Procedural Requirements (NPR) document provides requirements for the recognition, recording, and reporting of public and intragovernmental accounts receivable. This NPR also addresses the collection, follow-up and, when necessary, the write-off and closeout of public receivables and the recording and adjusting of intragovernmental receivables.

APPLICABILITY

This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to JPL, other contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.