Defence materiel accounting: (JSP 886 volume 4)

This publication was withdrawn on 4 October 2016

The Defence Logistics Framework (DLF) has replaced JSP 886 as the authority for defence support chain policy and can be accessed through the Defence Gateway.

This Joint Service Publication (JSP) covers policy and procedures for accounting for materiel in the Ministry of Defence.



Materiel cover all service equipment, stores, supplies (including combat Supplies, those items obtained by contract/low value purchase procedures and materiel held by the Ministry of Defence (MOD) on behalf of contractors), spares and livestock that make up the MOD inventory.

Materiel accounting which entails maintaining records, whether manual or automated, of the quantities and condition of materiel, which has been received, held and issued, in such a way that the source, current location and final destination of the materiel can be determined together with a system for recording, investigating and reporting of discrepancies between the account and the physical stock.

This JSP covers policy and procedures for accounting for materiel.