10 USC § 2345 - Liquidation of accrued credits and liabilities

---
identifier: "/us/usc/t10/s2345"
source: "usc"
legal_status: "official_legal_evidence"
title: "10 USC § 2345 - Liquidation of accrued credits and liabilities"
title_number: 10
title_name: "ARMED FORCES"
section_number: "2345"
section_name: "Liquidation of accrued credits and liabilities"
chapter_number: 138
chapter_name: "COOPERATIVE AGREEMENTS WITH NATO ALLIES AND OTHER COUNTRIES"
subchapter_number: "I"
subchapter_name: "ACQUISITION AND CROSS-SERVICING AGREEMENTS"
part_number: "IV"
part_name: "SERVICE, SUPPLY, AND PROPERTY"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 96–323, § 2(a), Aug. 4, 1980, 94 Stat. 1018, § 2325; renumbered § 2345, Pub. L. 99–145, title XIII, § 1304(a)(1), Nov. 8, 1985, 99 Stat. 741; amended Pub. L. 99–661, div. A, title XI, § 1104(c), Nov. 14, 1986, 100 Stat. 3965; Pub. L. 101–189, div. A, title IX, § 931(e)(1), Nov. 29, 1989, 103 Stat. 1535; Pub. L. 103–337, div. A, title XIII, § 1317(e), Oct. 5, 1994, 108 Stat. 2900; Pub. L. 114–328, div. A, title X, § 1083(a), Dec. 23, 2016, 130 Stat. 2420.)"
---


# § 2345. Liquidation of accrued credits and liabilities

**(a)** Credits and liabilities of the United States accrued as a result of acquisitions and transfers of logistic support, supplies, and services under the authority of this subchapter shall be liquidated not less often than once every 12 months by direct payment to the entity supplying such support, supplies, or services by the entity receiving such support, supplies, or services.

**(b)** Payment-in-kind or exchange entitlements accrued as a result of acquisitions and transfers of logistic support, supplies, and services under authority of this subchapter shall be satisfied within 12 months after the date of the delivery of the logistic support, supplies, or services.

**(c)**

**(1)** Any credits of the United States accrued as a result of the provision of logistic support, supplies, and services under the authority of this subchapter that remain unliquidated more than 18 months after the date of delivery of the logistic support, supplies, or services may, at the option of the Secretary of Defense, with the concurrence of the Secretary of State, be liquidated by offsetting the credits against any amount owed by the Department of Defense, pursuant to a transaction or transactions concluded under the authority of this subchapter, to the government or international organization to which the logistic support, supplies, or services were provided by the United States.

**(2)** The amount of any credits offset pursuant to paragraph (1) shall be credited as specified in section 2346 of this title as if it were a receipt of the United States.

---

**Source Credit**: (Added Pub. L. 96–323, § 2(a), Aug. 4, 1980, 94 Stat. 1018, § 2325; renumbered § 2345, Pub. L. 99–145, title XIII, § 1304(a)(1), Nov. 8, 1985, 99 Stat. 741; amended Pub. L. 99–661, div. A, title XI, § 1104(c), Nov. 14, 1986, 100 Stat. 3965; Pub. L. 101–189, div. A, title IX, § 931(e)(1), Nov. 29, 1989, 103 Stat. 1535; Pub. L. 103–337, div. A, title XIII, § 1317(e), Oct. 5, 1994, 108 Stat. 2900; Pub. L. 114–328, div. A, title X, § 1083(a), Dec. 23, 2016, 130 Stat. 2420.)

## Editorial Notes

### Amendments

2016—Subsec. (c).  added subsec. (c).

1994—Subsec. (a).  substituted “12 months” for “three months”.

1989—Subsecs. (a), (b).  substituted “this subchapter” for “this chapter”.

1986— designated existing provisions as subsec. (a) and added subsec. (b).

1985— renumbered  as this section.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2016 Amendment

> **“(1)** were accrued prior to, and remain unpaid as of, the date of the enactment of this Act [Dec. 23, 2016]; or
> 
> **“(2)** are accrued after the date of the enactment of this Act.”

, , , provided that:

### Effective Date of 1994 Amendment

Amendment by  applicable with regard to any acquisition or transfer of logistic support, supplies, and services under authority of this subchapter that is initiated after , see , set out as a note under .