A revolving fund established at DoD industrial-type activities where products or services are provided to external users. The purpose of the fund is to provide a more effective means of controlling costs, establish a flexible means for financing, budgeting, and accounting, encourage the creation of buyer-seller relationships, place budgeting, and accounting on a more commercial basis, and encourage servicing between military departments. Charges to the fund are made for procurement of materials, services, and labor, and the fund is reimbursed by proceeds from the sale of products and services.