Department of Defense Working Capital Funds

B1: Per the February 2026 SF-133 report.

B1: Per the February 2026 SF-133 report.

B1: Per the February 2026 SF-133 report.

B1: Per the February 2026 SF-133 report.

B1: Per the February 2026 SF-133 report.

B1: Per the February 2026 SF-133 report.

B1: Per the February 2026 SF-133 report.

B19: (5) FY26-11 LTR transfers $-284,384 in accordance with Division B, Subdivision 1 of P.L. 15-123; FY26-12 LTR transfers $-336,775 in accordance with Title I, Chapter 3 of P.L. 110-28; FY26-13 LTR transfers $-1,194,700 in accordance with Division B, Chapter 3 of P.L. 108-324; FY26-14 LTR transfers $-3,474,533 in accordance with P.L. 109-62.

B1: Per the February 2026 SF-133 report.

B1: Per the February 2026 SF-133 report.

B10: Reimbursable authority request on line 1061 does not match the SF-133 due to a known reporting issue. The amount on line 1061 is requested as $7,056,256,138 and was developed to keep the total reimbursable authority request constant when summing lines 1021, 1033, and line 1061. The amount requested was determined by the previous total reimbursable authority approved amount of $15,326,200,000 minus reported amounts on lines 1021 [$8,266,657,419] and 1033 [$3,286,445]. The remainder is what is requested on line 1061.

B6: Apportioned anticipated budgetary resources, once realized, do not need to be reapportioned unless the amount realized exceeds the conditions on the total amount apportioned (A-11 section 120.49).

B11: Reimbursable authority request on line 1068 does not match the SF-133 due to a known reporting issue. The amount on line 1068 is requested as -$4,873,845,721 and was developed to keep the total reimbursable authority request constant when summing lines 1025 and line 1068. The amount requested was determined by the previous total reimbursable authority approved amount of -$10,338,200,000 minus the reported amount on line 1025 [-$5,464,354,280]. The result is what is requested on line 1068.

B6: Apportioned anticipated budgetary resources, once realized, do not need to be reapportioned unless the amount realized exceeds the conditions on the total amount apportioned (A-11 section 120.49).

B2: Funds provided by P.L. 119-75 in the amount of $2,126,540,000 signed by the President February 3, 2026.

B14: Pursuant to 10 U.S.C. 2201 (b), obligations may be incurred against anticipated collections in the amount of contract authority apportioned. This apportionment provides an additional $11,053,390,000 above the previously approved amount of $103,611,261,608 for a new agency request amount of $114,664,651,608 to support the revised FY26 requests as submitted in the FY27 President's Budget, Current Year (CY) column.

B4: Apportioned amounts for non-supply operations may be automatically increased during the CR periods for any additional spending authority from offsetting collections received.

B5: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received.

B4: Apportioned amounts for non-supply operations may be automatically increased during the CR periods for any additional spending authority from offsetting collections received.

B5: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received.

B1: Per the February 2026 SF-133 report.

B1: Per the February 2026 SF-133 report.

B15: Reimbursable authority request on line 1740 does not match the SF-133 due to a known reporting issue. The amount on line 1740 is requested as $58,522,372,634 which includes a $10,955,799,001 increase above the previous request of $82,581,387,000 when summing agency request lines 1700, 1701, and 1740. This increase supports updated FY26 requests as submitted in the FY27 President's Budget, Current Year (CY) column as well as additional estimates attributed to Operation Epic Fury and increased fuel costs.

B6: Apportioned anticipated budgetary resources, once realized, do not need to be reapportioned unless the amount realized exceeds the conditions on the total amount apportioned (A-11 section 120.49).

B1: Per the February 2026 SF-133 report.

B18: Reimbursable authority request on line 1826, totaling -$3,163,750,798, matches the total amount on the Navy Working Capital Fund's (NWCF) February 2026, SF-133. NWCF serves as DoW's pilot program to implement the Indefinite Contract Authority scenario as published by the DCFO to conform with A-11 reporting policies.

B1: Per the February 2026 SF-133 report.

B16: Reimbursable authority request on line 1840 supports Army Depot collections from the non-Qualified Recycling Programs (non-QRPs) at various depot sites. This program has been in a pilot status and is in accordance with Title 10 U.S.C., 2577.

B6: Apportioned anticipated budgetary resources, once realized, do not need to be reapportioned unless the amount realized exceeds the conditions on the total amount apportioned (A-11 section 120.49).

B17: Reimbursable authority request on line 1840(LQ) does not match the SF-133 due to a known reporting issue. The amount on line 1840(LQ) is requested as -$8,276,290,202 and was developed to keep the total reimbursable authority request constant when summing lines 1840(LQ) and line 1826. The amount requested reflects the Navy Working Capital Fund's (NWCF) FY26 anticipated amount to substitute/liquidate contract authority totaling -$11,440,041,000 minus the reported amount on line 1826 [-$3,163,750,798]. The result is what is requested on line 1840(LQ).

B6: Apportioned anticipated budgetary resources, once realized, do not need to be reapportioned unless the amount realized exceeds the conditions on the total amount apportioned (A-11 section 120.49).

B4: Apportioned amounts for non-supply operations may be automatically increased during the CR periods for any additional spending authority from offsetting collections received.

B5: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received.

B8: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A4: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A6: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A4: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A6: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A4: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A6: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A4: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A6: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A7: Included in apportioned authority is $72,568,000 anticipated reimbursable revenue from coupon redemption and miscellaneous rebates, as authorized by 10 USC 2483 (c). [(c) Supplemental Funds for Commissary Operations. Defense - Amounts appropriated to cover the expenses of operating the Defense Commissary Agency and the defense commissary system may be supplemented with additional funds from manufacturers' coupon redemption fees, handling fees for tobacco products, and other amounts received as reimbursement for other support activities provided by commissary activities. Such appropriated amounts may also be supplemented with additional funds derived from improved management practices implemented pursuant to sections 2481(c)(3) and 2487(c) of this title and the variable pricing program implemented pursuant to section 2484(i) of this title.] [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A8: Included in the apportioned amount is $11,854,000 for Commissary Operations Capital Investment Program. [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A4: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A6: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A4: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A6: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A7: Included in apportioned authority is $72,568,000 anticipated reimbursable revenue from coupon redemption and miscellaneous rebates, as authorized by 10 USC 2483 (c). [(c) Supplemental Funds for Commissary Operations. Defense - Amounts appropriated to cover the expenses of operating the Defense Commissary Agency and the defense commissary system may be supplemented with additional funds from manufacturers' coupon redemption fees, handling fees for tobacco products, and other amounts received as reimbursement for other support activities provided by commissary activities. Such appropriated amounts may also be supplemented with additional funds derived from improved management practices implemented pursuant to sections 2481(c)(3) and 2487(c) of this title and the variable pricing program implemented pursuant to section 2484(i) of this title.] [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A8: Included in the apportioned amount is $11,854,000 for Commissary Operations Capital Investment Program. [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A1: A classified attachment displaying the apportionment of specific classified programs within the amount displayed may be included. All documents associated with this apportionment are unclassified except for the Classified Attachment. The classified apportionment shall be allotted in full and executed without change. Such apportionment shall remain valid during the fiscal year until such time as a reapportionment of such classified apportionment is required. Allotments shall be made no later than 30 days after OMB signs the apportionment or the start of the subsequent calendar month, whichever is later. [Rationale: Footnote informs that there may be a classified attachment, and provides other related requirements concerning allotments.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A4: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A6: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A7: Included in apportioned authority is $72,568,000 anticipated reimbursable revenue from coupon redemption and miscellaneous rebates, as authorized by 10 USC 2483 (c). [(c) Supplemental Funds for Commissary Operations. Defense - Amounts appropriated to cover the expenses of operating the Defense Commissary Agency and the defense commissary system may be supplemented with additional funds from manufacturers' coupon redemption fees, handling fees for tobacco products, and other amounts received as reimbursement for other support activities provided by commissary activities. Such appropriated amounts may also be supplemented with additional funds derived from improved management practices implemented pursuant to sections 2481(c)(3) and 2487(c) of this title and the variable pricing program implemented pursuant to section 2484(i) of this title.] [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A8: Included in the apportioned amount is $11,854,000 for Commissary Operations Capital Investment Program. [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]