Department of Defense Financial Management Regulation (DoD FMR) Volume 11B, titled “Reimbursable Operations Policy - Working Capital Funds (WCF),” establishes the comprehensive financial management, accounting, and budgetary framework for all Defense Working Capital Fund (DWCF) activities. The volume details the lifecycle of DWCF entities, prescribing the strict criteria and chartering processes required for their establishment, as well as the procedures for transferring functions or closing activities, including the handling of Base Realignment and Closure (BRAC) impacts. It dictates that DWCFs are initially capitalized through appropriations or transfers but are designed to be self-sustaining by fulfilling reimbursable customer orders, operating on a break-even basis by utilizing stabilized rates and prices. Fu ...