Page 12 - SFFAS 6 FASAB Handbook, Version 22 (12/23)
SFFAS 6
• forest product sales such as timber, or sales arising from national forests and
grasslands; and/or
• public-private partnerships.
20C. Conservation and preservation land sub-category
includes land or land rights that are
predominantly used for conservation or preservation purposes. Conservation and
preservation, although closely linked, are distinct terms. Each term involves a certain type
or degree of protection. Specifically, conservation is generally associated with the
protection and proper use of natural resources, whereas preservation is associated with the
protection of buildings, objects, and landscapes from use. Examples of land conserved or
preserved for significant natural, historic, scenic, cultural, and recreational resources
include the following:
• National parks
• Geological resource sites
• Wildlife and plant life refuges
• Archeological resource sites
• Local Native American or ethnic cultural sites
20D. Operational land sub-category
includes land or land rights predominantly used for general
or administrative purposes. For example, the following functions performed by entities
would be included in this sub-category:
• Military functions
include preparing for the effective pursuit of war and military
operations short of war; conducting combat, peacekeeping, and humanitarian military
operations; and supporting civilian authorities during civil emergencies.
• Scientific
functions include conducting and managing research, experimentation,
exploration, and operations (including the development of commercial capabilities).
Broad scientific fields of study generally include (1) physical sciences (physics,
astronomy, chemistry, geology, metallurgy), (2) biological sciences (zoology, botany,
genetics, paleontology, molecular biology, physiology), and (3) social sciences
(psychology, sociology, anthropology, economics).
• Nuclear
functions include managing or regulating the use of nuclear energy, power
plants, radioactive materials, radioactive material shipments, nuclear storage, and
nuclear reactor decommissioning.
• Other related
functions include those that are administrative or other mission related in
nature. For example, land used for readiness and training, office building locations,
storage, or vacant properties fall under this category.