10 USC § 3845 - Contractor inventory accounting systems: standards

---
identifier: "/us/usc/t10/s3845"
source: "usc"
legal_status: "official_legal_evidence"
title: "10 USC § 3845 - Contractor inventory accounting systems: standards"
title_number: 10
title_name: "ARMED FORCES"
section_number: "3845"
section_name: "Contractor inventory accounting systems: standards"
chapter_number: 279
chapter_name: "CONTRACTOR AUDITS AND ACCOUNTING"
part_number: "V"
part_name: "ACQUISITION"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 100–456, div. A, title VIII, § 834(a)(1), Sept. 29, 1988, 102 Stat. 2024, § 2410b; amended Pub. L. 103–355, title IV, § 4102(h), title VIII, § 8105(i), Oct. 13, 1994, 108 Stat. 3341, 3393; Pub. L. 104–106, div. D, title XLIII, § 4301(a)(1), Feb. 10, 1996, 110 Stat. 656; Pub. L. 104–201, div. A, title X, § 1074(b)(3), Sept. 23, 1996, 110 Stat. 2660; Pub. L. 111–350, § 5(b)(28), Jan. 4, 2011, 124 Stat. 3845; Pub. L. 115–232, div. A, title VIII, § 836(e)(6), Aug. 13, 2018, 132 Stat. 1870; renumbered § 3845 and amended Pub. L. 116–283, div. A, title XVIII, § 1835(c), (d)(2), Jan. 1, 2021, 134 Stat. 4240.)"
---


# § 3845. Contractor inventory accounting systems: standards

**(a)** The Secretary of Defense shall prescribe in regulations—

**(1)** standards for inventory accounting systems used by contractors under contract with the Department of Defense; and

**(2)** appropriate enforcement requirements with respect to such standards.

**(b)** The regulations prescribed pursuant to subsection (a) shall not apply to a contract that is for an amount not greater than the simplified acquisition threshold.

**(c)** The regulations prescribed pursuant to subsection (a) shall not apply to a contract for the purchase of commercial products.

---

**Source Credit**: (Added Pub. L. 100–456, div. A, title VIII, § 834(a)(1), Sept. 29, 1988, 102 Stat. 2024, § 2410b; amended Pub. L. 103–355, title IV, § 4102(h), title VIII, § 8105(i), Oct. 13, 1994, 108 Stat. 3341, 3393; Pub. L. 104–106, div. D, title XLIII, § 4301(a)(1), Feb. 10, 1996, 110 Stat. 656; Pub. L. 104–201, div. A, title X, § 1074(b)(3), Sept. 23, 1996, 110 Stat. 2660; Pub. L. 111–350, § 5(b)(28), Jan. 4, 2011, 124 Stat. 3845; Pub. L. 115–232, div. A, title VIII, § 836(e)(6), Aug. 13, 2018, 132 Stat. 1870; renumbered § 3845 and amended Pub. L. 116–283, div. A, title XVIII, § 1835(c), (d)(2), Jan. 1, 2021, 134 Stat. 4240.)

## Editorial Notes

### Prior Provisions

A prior section 3845, added , , ; amended , , , related to transfer or discharge of certain officers of Army National Guard of United States who are 64 years of age, prior to repeal , §§ 1629(a)(3), 1691(b)(1), , , 3026, effective . See .

### Amendments

2021—, renumbered  as this section.

Subsec. (c). , struck out “(as defined in )” after “commercial products”.

2018—Subsec. (c).  substituted “commercial products” for “commercial items”.

2011—Subsec. (c).  substituted “)” for “section 4(12) of the Office of Federal Procurement Policy Act ())”.

1996—Subsec. (a)(2). , as amended by , struck out “certification and” after “appropriate”.

1994—Subsecs. (a), (b). , designated existing provisions as subsec. (a) and added subsec. (b).

Subsec. (c). , added subsec. (c).

## Statutory Notes and Related Subsidiaries

### Effective Date of 2021 Amendment

Amendment by  effective , with additional provisions for delayed implementation and applicability of existing law, see , set out as a note preceding .

### Effective Date of 2018 Amendment

Amendment by  effective , subject to a savings provision, see , set out as an Effective Date of 2018 Amendment; Savings Provision note under , Domestic Security.

### Effective Date of 1996 Amendment

For effective date and applicability of amendment by , see , set out as a note under .

### Effective Date of 1994 Amendment

For effective date and applicability of amendment by , see , set out as a note under .

### Regulations

> **“(1)** The Secretary of Defense shall prescribe the regulations required by paragraph (1) of section 2410b of title 10, United States Code [now 10 U.S.C. 3845(a)(1)], as added by subsection (a), not later than 30 days after the date of the enactment of this Act [Sept. 29, 1988].
> 
> **“(2)** The Secretary of Defense shall prescribe the regulations required by paragraph (2) of section 2410b of title 10, United States Code [now 10 U.S.C. 3845(a)(2)], as added by subsection (a), not later than 180 days after the date of the enactment of this Act.”

, , , provided that: