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LegalText 10 U.S.C. § 3845 Contractor inventory accounting systems: standards us united_states_code code_section 10 ARMED FORCES 279 CONTRACTOR AUDITS AND ACCOUNTING 3845 10 U.S.C. § 3845 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc10@119-100.zip /us/usc/t10/s3845 data/legal/raw/us/code/title-10/usc10.xml 52cdbaf1bb2922afbbc5f543148307fd082966a5a59da5b6c0bf71676d70b1df 06a2679d38355c44f4219c983fdad34009233205d6ba271593a4c1b17a739ec1 9cbe93578a06b066efacb936ea64c8ad5224b39031abb44cb39f0ef8f702743f 2026-07-04 official
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10 U.S.C. § 3845 - Contractor inventory accounting systems: standards

Text

(a) The Secretary of Defense shall prescribe in regulations—

(1) standards for inventory accounting systems used by contractors under contract with the Department of Defense; and

(2) appropriate enforcement requirements with respect to such standards.

(b) The regulations prescribed pursuant to subsection (a) shall not apply to a contract that is for an amount not greater than the simplified acquisition threshold.

(c) The regulations prescribed pursuant to subsection (a) shall not apply to a contract for the purchase of commercial products.

(Added Pub. L. 100456, div. A, title VIII, § 834(a)(1), Sept. 29, 1988, 102 Stat. 2024, § 2410b; amended Pub. L. 103355, title IV, § 4102(h), title VIII, § 8105(i), Oct. 13, 1994, 108 Stat. 3341, 3393; Pub. L. 104106, div. D, title XLIII, § 4301(a)(1), Feb. 10, 1996, 110 Stat. 656; Pub. L. 104201, div. A, title X, § 1074(b)(3), Sept. 23, 1996, 110 Stat. 2660; Pub. L. 111350, § 5(b)(28), Jan. 4, 2011, 124 Stat. 3845; Pub. L. 115232, div. A, title VIII, § 836(e)(6), Aug. 13, 2018, 132 Stat. 1870; renumbered § 3845 and amended Pub. L. 116283, div. A, title XVIII, § 1835(c), (d)(2), Jan. 1, 2021, 134 Stat. 4240.)

Notes

Editorial Notes

Prior ProvisionsA prior section 3845, added Pub. L. 85861, § 1(94), Sept. 2, 1958, 72 Stat. 1484; amended Pub. L. 100456, div. A, title XII, § 1234(a)(1), Sept. 29, 1988, 102 Stat. 2059, related to transfer or discharge of certain officers of Army National Guard of United States who are 64 years of age, prior to repeal Pub. L. 103337, div. A, title XVI, §§ 1629(a)(3), 1691(b)(1), Oct. 5, 1994, 108 Stat. 2963, 3026, effective Oct. 1, 1996. See section 14512(a) of this title.

Amendments2021—Pub. L. 116283, § 1835(c), renumbered section 2410b of this title as this section. Subsec. (c). Pub. L. 116283, § 1835(d)(2), struck out “(as defined in section 103 of title 41)” after “commercial products”. 2018—Subsec. (c). Pub. L. 115232 substituted “commercial products” for “commercial items”. 2011—Subsec. (c). Pub. L. 111350 substituted “section 103 of title 41)” for “section 4(12) of the Office of Federal Procurement Policy Act (41 U.S.C. 403(12)))”. 1996—Subsec. (a)(2). Pub. L. 104106, as amended by Pub. L. 104201, struck out “certification and” after “appropriate”. 1994—Subsecs. (a), (b). Pub. L. 103355, § 4102(h), designated existing provisions as subsec. (a) and added subsec. (b). Subsec. (c). Pub. L. 103355, § 8105(i), added subsec. (c).

Statutory Notes and Related Subsidiaries

Effective Date of 2021 AmendmentAmendment by Pub. L. 116283 effective Jan. 1, 2022, with additional provisions for delayed implementation and applicability of existing law, see section 1801(d) of Pub. L. 116283, set out as a note preceding section 3001 of this title.

Effective Date of 2018 AmendmentAmendment by Pub. L. 115232 effective Jan. 1, 2020, subject to a savings provision, see section 836(h) of Pub. L. 115232, set out as an Effective Date of 2018 Amendment; Savings Provision note under section 453b of Title 6, Domestic Security.

Effective Date of 1996 AmendmentFor effective date and applicability of amendment by Pub. L. 104106, see section 4401 of Pub. L. 104106, set out as a note under section 2220 of this title.

Effective Date of 1994 AmendmentFor effective date and applicability of amendment by Pub. L. 103355, see section 10001 of Pub. L. 103355, set out as a note under section 8752 of this title.

RegulationsPub. L. 100456, div. A, title VIII, § 834(b), Sept. 29, 1988, 102 Stat. 2025, provided that: “(1) The Secretary of Defense shall prescribe the regulations required by paragraph (1) of section 2410b of title 10, United States Code [now 10 U.S.C. 3845(a)(1)], as added by subsection (a), not later than 30 days after the date of the enactment of this Act [Sept. 29, 1988]. “(2) The Secretary of Defense shall prescribe the regulations required by paragraph (2) of section 2410b of title 10, United States Code [now 10 U.S.C. 3845(a)(2)], as added by subsection (a), not later than 180 days after the date of the enactment of this Act.”