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- Title
Higher Level Assemblies: How the Coast Guard is Simplifying Complex Systems for Increased Asset Visibility.
- Authors
Manofsky, Matthew; Perkins, Matthew
- Abstract
The article discusses High Level Assembly (HLA), a new accounting strategy adopted by the U.S. Coast Guard (USCG) to simplify complex systems for increased asset visibility. Topics discussed include the strategy introducing a standard approach to electronics that aligns with USGC's treatment of all of the operational assets. Also mentioned are electronics (ELEX) HLAs and their categorization, valuation, inventory and ownership.
- Subjects
ACCOUNTING; UNITED States. Coast Guard; UNITED States armed forces; ASSETS (Accounting); VALUATION
- Publication
Armed Forces Comptroller, 2015, Vol 60, Issue 1, p32
- ISSN
0004-2188
- Publication type
Article