Beginning in FY 1991, prices charged included overhead charges as well. Army stock funds reimburse OMA funds used to pay stock fund operating costs under this authority. B. Industrial Funds. Industrial funds finance operating costs of major service units, such as arsenals, depots, and shipyards, that produce goods and services to meet the needs of users. Users include governmental agencies as well as individuals and private concerns, under certain conditions.
Industrial funds provide services on a reimbursable basis to authorized customers.
Collections for the performance of services are available immediately for use in the performance of other services. Industrial fund activities also receive their initial working capital through an appropriation or through a transfer of resources from an existing operating activity or revolving fund. Industrial funds do not maintain inventories of finished products. Work is generated by the acceptance of customer orders. An industrial fund must operate on a break-even basis over the long run.