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.
(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 .)