Department of Defense
DIRECTIVE
NUMBER 2140.02
May 22, 2013
USD(C)/CFO
SUBJECT: Recoupment of Nonrecurring Costs (NCs) on Sales of U.S. Items
References: See Enclosure 1
1. PURPOSE. This directive reissues DoD Directive (DoDD) 2140.2 (Reference (a)) in
accordance with the authority in DoDD 5118.03 (Reference (b)) to establish policy, assign
responsibilities, and issue guidance for calculating and assessing NC recoupment charges on
sales of items developed for or by the DoD to non-U.S. Government (USG) customers,
consistent with sections 2761(e)(1)(B), 2761(e)(2), and 2767(b) of Title 22, United States Code
(also known as “sections 21(e)(1)(B), 21(e)(2), and 27(b) of the Arms Export Control Act, as
amended”) (Reference (c))
2. APPLICABILITY. This directive:
a. Applies to:
(1) OSD, the Military Departments, the Office of the Chairman of the Joint Chiefs of
Staff and the Joint Staff, the Combatant Commands, the Office of the Inspector General of the
Department of Defense, the Defense Agencies, the DoD Field Activities, and all other
organizational entities within the DoD (referred to collectively in this directive as the “DoD
Components”).
(2) All sales on or after the effective date of this directive.
b. Does not apply to sales of excess property when accountability has been transferred to
property disposal activities and the property is sold in open competition to the highest bidder.
3. DEFINITIONS. See Glossary.
4. POLICY. It is DoD policy that:
