This bill authorizes the Secretary of Defense to address specific financial challenges within the Department of Defense's internal accounting system. It allows for the elimination of depreciated costs or cancellation of internal debts associated with depots and arsenals. This authority applies to capital expenditures that no longer generate revenue due to federal government-directed mission realignments . The legislation specifies that any such write-offs must ensure the recovery of previous cash outlays from revolving funds. Crucially, this power is restricted to internal DoD financial balances and does not affect payments to commercial contractors, with the Secretary of Defense also able to delegate this authority to military department secretaries.