DA Form 4079: Depreciation Expense Control Guide (2026)

DA Form 4079: Depreciation Expense Control Guide (2026) – DA Form 4079 is a U.S. Army form used primarily in Nonappropriated Fund (NAF) accounting for tracking and controlling depreciation expenses related to furniture, fixtures, and equipment (FFE). It supports accurate financial management in Morale, Welfare, and Recreation (MWR) activities and other NAF instrumentalities.

What Is DA Form 4079?

DA Form 4079, titled Depreciation Expense Control (Furniture, Fixtures & Equipment), is a specialized accounting tool issued in June 1973. It helps Army organizations systematically record monthly depreciation additions and deductions for FFE assets.

The form is referenced under AR 215-5 (Nonappropriated Fund Accounting Policy and Reporting Procedures) with the proponent agency being the U.S. Army Finance and Accounting Center (USAFAC). It works alongside forms like DA Form 4078 (Property Control and Depreciation Record) for comprehensive asset management in NAF settings.

Purpose of DA Form 4079 in Army NAF Accounting

The primary purpose of DA Form 4079 is to provide a centralized monthly control for depreciation expenses. This ensures:

  • Accurate tracking of asset value decline over time.
  • Proper allocation of depreciation to operating expenses.
  • Compliance with NAF financial reporting standards.
  • Support for budgeting, auditing, and financial statements in MWR programs, clubs, lodging, and similar activities.

In NAF operations, which are self-sustaining and not funded by appropriated funds (taxpayer dollars), precise depreciation tracking is essential for maintaining fund equity, determining net worth, and supporting operational decisions.

Key Components of the Form

The form typically includes columns for:

  • Identification Number & Explanation — Details of specific assets or asset groups.
  • Depreciation Add — Increases in depreciation expense (e.g., for new assets or adjustments).
  • Depreciation Deduct — Reductions (e.g., for disposals, retirements, or corrections).
  • Total Monthly Depreciation — Net figure carried forward for financial reporting.

It aggregates data to produce a monthly total used in general ledger entries for accumulated depreciation on FFE.

Who Uses DA Form 4079?

  • Army NAF Instrumentalities (NAFIs).
  • MWR program managers and finance personnel.
  • Accounting offices supporting installation-level activities like gyms, restaurants, lodging, and recreational facilities.
  • Personnel responsible for fixed asset accounting under DoD and Army NAF regulations.

Civilian and military finance staff in NAF operations use it to maintain compliance with broader DoD Financial Management Regulations (e.g., Volume 13).

How to Fill Out and Use DA Form 4079?

While specific line-by-line instructions are tied to AR 215-5 and local NAF accounting procedures:

  1. Identify assets from property records (cross-reference with DA Form 4078).
  2. Calculate or reference monthly depreciation based on established useful lives and methods (often straight-line in NAF contexts).
  3. Record additions (new acquisitions or under-depreciated adjustments) and deductions (asset retirements or over-depreciated corrections).
  4. Compute and carry forward the total monthly depreciation.
  5. Retain with supporting documentation for audits and financial closes.

Modern NAF systems may integrate or replace manual forms with automated subsystems, but the form remains a reference for control and reconciliation.

Download the Official DA Form 4079 PDF here: https://armypubs.army.mil/pub/eforms/DR_a/pdf/A4079.pdf

  • DA Form 4078 — Property Control and Depreciation Record.
  • AR 215-1 and AR 215-5 — Govern MWR and NAF accounting.
  • DoD FMR Volume 13 — Provides overarching NAF financial management guidance, including fixed assets and depreciation.

Useful lives for FFE in NAF contexts generally range from 2–10+ years depending on the asset, with policies outlined in NAF accounting guidance.

Importance of Proper Depreciation Tracking for FFE

Accurate use of DA Form 4079 helps:

  • Reflect true economic value of assets.
  • Allocate costs properly to periods benefited.
  • Support tax reporting where applicable (NAF activities may have specific IRS considerations).
  • Aid in decision-making for asset replacement, budgeting, and program sustainability.

In private sector parallels, FFE depreciation (often 5–7 years under IRS GDS) follows similar principles, but Army NAF follows specific DoD/ Army rules.

Best Practices for Army Personnel

  • Maintain supporting documentation (invoices, acquisition records, disposal approvals).
  • Reconcile monthly with general ledger and property records.
  • Consult local NAF accounting office or DFAS for system-specific guidance.
  • Stay updated on any revisions to NAF accounting policies, as automated tools continue to evolve.

For the most current guidance, refer to official Army Publishing Directorate resources and DoD Financial Management Regulations.

This article is for informational purposes and targets U.S. Army and DoD personnel involved in NAF financial management. Always verify procedures with current regulations and your local finance authority.