Guidance

Defence materiel accounting: (JSP 886 volume 4)

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

This publication was withdrawn on

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.

Documents

Details

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.

Published 3 January 2012
Last updated 30 June 2015 + show all updates
  1. Added updated version of Part 2 (Defence Stocktaking).
  2. Added updated Part 2 version 2.5. Deleted parts 206 and 324.
  3. Added updated part 6
  4. Added updated parts 1 and 9.
  5. Added updated versions for part 7 and part 10.
  6. Replaced part 4 with version 1.7.
  7. Added amended parts 1 v1.8, 6 v3.5, 8 v1.4, 203 v1.4, 206 1.2.
  8. Removed part 316.
  9. Added new versions of parts 1, 6, 8, 9, 204.
  10. Added new parts 9 v1.5 and 200 v.1.7
  11. Removed 104,113,305,306,321,328,333 and 334.
  12. Added updated parts 1 and 2. Removed parts 301 and 310 which have been cancelled.
  13. Replaced Vol 4 Part 6: losses
  14. Added updated part 8
  15. Added updated Part 2 and 5.
  16. Updated Part 6: losses
  17. Updated parts 2 and 6
  18. First published.
  19. Added part 3.2.1