US Code

Public Law 119-73 (01/23/2026)

10 U.S.C. § 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.

Pub. L. 100–456, div. A, title VIII, § 834(a)(1)102 Stat. 2024Pub. L. 103–355, title IV, § 4102(h)108 Stat. 3341Pub. L. 104–106, div. D, title XLIII, § 4301(a)(1)110 Stat. 656Pub. L. 104–201, div. A, title X, § 1074(b)(3)110 Stat. 2660Pub. L. 111–350, § 5(b)(28)124 Stat. 3845Pub. L. 115–232, div. A, title VIII, § 836(e)(6)132 Stat. 1870Pub. L. 116–283, div. A, title XVIII, § 1835(c)134 Stat. 4240(Added , , , § 2410b; amended , title VIII, § 8105(i), , , 3393; , , ; , , ; , , ; , , ; renumbered § 3845 and amended , (d)(2), , .)

Editorial Notes

Prior Provisions

Pub. L. 85–861, § 1(94)72 Stat. 1484Pub. L. 100–456, div. A, title XII, § 1234(a)(1)102 Stat. 2059Pub. L. 103–337, div. A, title XVI108 Stat. 2963section 14512(a) of this titleA 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

Pub. L. 116–283, § 1835(c)section 2410b of this title2021—, renumbered as this section.

Pub. L. 116–283, § 1835(d)(2)section 103 of title 41Subsec. (c). , struck out “(as defined in )” after “commercial products”.

Pub. L. 115–2322018—Subsec. (c). substituted “commercial products” for “commercial items”.

Pub. L. 111–350section 103 of title 4141 U.S.C. 403(12)2011—Subsec. (c). substituted “)” for “section 4(12) of the Office of Federal Procurement Policy Act ())”.

Pub. L. 104–106Pub. L. 104–2011996—Subsec. (a)(2). , as amended by , struck out “certification and” after “appropriate”.

Pub. L. 103–355, § 4102(h)1994—Subsecs. (a), (b). , designated existing provisions as subsec. (a) and added subsec. (b).

Pub. L. 103–355, § 8105(i)Subsec. (c). , added subsec. (c).

Statutory Notes and Related Subsidiaries

Effective Date of 2021 Amendment

Pub. L. 116–283section 1801(d) of Pub. L. 116–283section 3001 of this titleAmendment 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

Pub. L. 115–232section 836(h) of Pub. L. 115–232section 453b of Title 6Amendment 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

Pub. L. 104–106section 4401 of Pub. L. 104–106section 2220 of this titleFor effective date and applicability of amendment by , see , set out as a note under .

Effective Date of 1994 Amendment

Pub. L. 103–355section 10001 of Pub. L. 103–355section 8752 of this titleFor effective date and applicability of amendment by , see , set out as a note under .

Regulations

Pub. L. 100–456, div. A, title VIII, § 834(b)102 Stat. 2025

“(1)
section 2410b of title 1010 U.S.C. 3845(a)(1) The Secretary of Defense shall prescribe the regulations required by paragraph (1) of , United States Code [now ], as added by subsection (a), not later than 30 days after the date of the enactment of this Act [].
“(2)
section 2410b of title 1010 U.S.C. 3845(a)(2) The Secretary of Defense shall prescribe the regulations required by paragraph (2) of , United States Code [now ], as added by subsection (a), not later than 180 days after the date of the enactment of this Act.”
, , , provided that: