advance of customer orders. Customers receive appropriations from Congress. The customer sends a work order or project order to the working capital fund business area provider. The business area furnishes the service or product, pays for expenses incurred, and bills the customer. The customer pays the bill. The business area incurs either a loss or a profit during the fiscal year, resulting in either an increase in the rate charged to the customer or a rebate (lowered rate) charged to the customer. References External links (US DoD Comptroller) Navy Working Capital Fund https://www.marines.mil/portals/1/MCO%204400.79.pdf Government agencies of the United States Working Capital Fund