Capital expenditure write-offs for Department of Defense depots and arsenals

(a) Write-offs With respect to any depot or arsenal of the Department of Defense, the Secretary of Defense may write-off or eliminate any internal Department accounting charges, such as remaining depreciation or internal debt from an account of a military department or the Department associated with capital assets that do not generate revenue due to mission realignments directed by the Federal Government. (b) Recovery of revolving fund cash outlay Any write-off conducted under subsection (a) shall be done in a manner such that any previous revolving fund cash outlay is recovered. (c) Application of authority The authority under subsection (a) applies only to financial balances within the accounts of a military department or the Department of Defense, not to payments owned to commercial contractors. (d) Delegation The Secretary of Defense may delegate the authority under subsection (a) to the Secretary of a military department.