The DEPOTS Act allows the Secretary of Defense to write off internal accounting charges for non-revenue generating capital assets at Defense.

The Defense Expenditure Planning for Optimizing Throughput and Sustainment Act of 2026, or DEPOTS Act, authorizes the Secretary of Defense to eliminate internal accounting charges for capital assets at Defense Department depots and arsenals that no longer generate revenue due to mission realignments. This includes writing off remaining depreciation or internal debt associated with such assets. The authority to write off charges applies only to financial balances within the accounts of a military department or the Department of Defense, not to payments owed to commercial contractors.

The DEPOTS Act allows the Secretary of Defense to write off internal accounting charges for non-revenue generating capital assets at Defense.

The Defense Expenditure Planning for Optimizing Throughput and Sustainment Act of 2026, or DEPOTS Act, authorizes the Secretary of Defense to eliminate internal accounting charges for capital assets at Defense Department depots and arsenals that no longer generate revenue due to mission realignments. This includes writing off remaining depreciation or internal debt associated with such assets. The authority to write off charges applies only to financial balances within the accounts of a military department or the Department of Defense, not to payments owed to commercial contractors.