Exchange General Ledger

Why a separate general ledger for the Military Exchanges?

In accordance with Section 2783 of Title 10, U.S.C. and DoDI 1015.15, the DoD Components are required to jointly establish and maintain a uniform chart of accounts and common financial reporting procedures for the Military Exchanges. The standardized chart of accounts is updated and submitted jointly by the Secretaries of the Military Departments to the ASD(M&RA) by October 1 of each year.

Military Exchanges General Ledger – 2025 Update