PUBLIC LAW 104-106—FEB. 10, 1996 110 STAT. 277 ment goals of the Department, including the results of the review conducted for each such system by the Committee. Subtitle G—Other Matters SEC. 371. CODIFICATION OF DEFENSE BUSINESS OPERATIONS FUND. (a) MANAGEMENT OF WORKING-CAPITAL FUNDS.—(1) Chapter 131 of title 10, United States Code, is amended by inserting after section 2215 the following new section: "§ 2216. Defense Business Operations Fund " (a) MANAGEMENT OF WORKING-CAPITAL FUNDS AND CERTAIN ACTIVITIES.— The Secretary of Defense may manage the performance of the working-capital funds and industrial, commercial, and support type activities described in subsection (b) through the fund known as the Defense Business Operations Fund, which is established on the books of the Treasury. Except for the funds and activities specified in subsection (b), no other functions, activities, funds, or accounts of the Department of Defense may be managed or converted to management through the Fund. "(b) FUNDS AND ACTIVITIES INCLUDED. —The funds and activities referred to in subsection (a) are the following: "(1) Working-capital funds established under section 2208 of this title and in existence on December 5, 1991. "(2) Those activities that, on December 5, 1991, were funded through the use of a working-capital fund established under that section. "(3) The Defense Finance and Accounting Service. "(4) The Defense Commissary Agency. "(5) The Defense Reutilization and Marketing Service. "(6) The Joint Logistics Systems Center. " (c) SEPARATE ACCOUNTING, REPORTING, AND AUDITING OF FUNDS AND ACTIVITIES.—(1) The Secretary of Defense shall provide in accordance with this subsection for separate accounting, reporting, and auditing of funds and activities managed through the Fund. "(2) The Secretary shall maintain the separate identity of each fund and activity managed through the Fund that (before the establishment of the Fund) was managed as a separate Fund or activity. "(3) The Secretary shall maintain separate records for each Records, function for which payment is made through the Fund and which (before the establishment of the Fund) was paid directly through appropriations, including the separate identity of the appropriation account used to pay for the performance of the function. " (d) CHARGES FOR GOODS AND SERVICES PROVIDED THROUGH THE FUND. —(1) Charges for goods and services provided through the Fund shall include the following: "(A) Amounts necessary to recover the full costs of the goods and services, whenever practicable, and the costs of the development, implementation, operation, and maintenance of systems supporting the wholesale supply and maintenance activities of the Department of Defense. "(B) Amounts for depreciation of capital assets, set in accordance with generally accepted accounting principles.
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