This bill allows the Secretary of Defense to write off accounting charges and internal debts at Defense Department depots and arsenals when capital assets stop generating revenue due to mission changes ordered by the federal government. The legislation specifically targets depreciation costs and internal Department debts associated with equipment or facilities that are no longer being used for their original purpose, which can happen when the military realigns its operations. The authority applies only to internal accounting matters within Defense Department accounts and does not affect payments owed to outside contractors. The bill requires that any previous cash spent from revolving funds be recovered before eliminating these accounting charges. The Secretary of Defense can delegate this authority to individual military department secretaries to carry out the write-offs.