Thuyết minh báo cáo tài chính unserviceable hàng tồn kho có giá trị ước tính giá trị thuần có thể thực hiện được. ity, thường an toàn ngăn chặn được ghi lại. Nhà xưởng, máy và thiết bị F. "Nhà xưởng, máy và thiết bị" (PP & E) được ghi lại bằng cách sử dụng giá mua, chi phí thay thế, chi phí tiêu chuẩn và phương pháp có thể chấp nhận khác. Các hệ thống phòng thủ vũ khí, trong đó bao gồm hầu hết các PP & E, không hiện trích khấu hao | 44 Notes to the Financial Statements unserviceable inventories are valued at estimated net realizable values. F. Property plant and equipment Property plant and equipment PP E are recorded using purchase price replacement cost standard cost and other acceptable methods. Defense weapons systems which comprise most of the PP E are not currently depreciated. Depreciation and amortization expense which applies to other PP E except land and limited duration land rights and construction in progress are generally recognized using the straightline method over the assets estimated useful lives. The Government Management Reform Act does not require the legislative and judicial branches to report their financial information to Treasury therefore most PP E in use by those entities is not included in these consolidated financial statements. G. Retirement programs Pension expense and retirement health benefits and related liabilities are recorded during the time that employee services are rendered. The liabilities for defined benefit pension plans and retirement health benefits are recorded at estimated actuarial present value of future benefits less the estimated actuarial present value of normal cost contributions made by and for covered employees. Normal cost is the portion of the actuarial present value of projected benefits allocated under the actuarial method as expense for employee services rendered in the current year. Actuarial gains and losses and prior and past service cost if any are recognized immediately in the year they occur without amortization. H. Environmental liabilities Environmental liabilities are recorded at the estimated current cost to remediate hazardous waste and environmental contamination assuming the use of current technology. Remediation consists of removal treatment and or safe containment. Where technology does not exist to clean up hazardous waste only the estimable portion of the liabil ity typically safe containment is recorded. I. .
