made for necessary or routine refurbishments, upgrades or maintenance activities, shall be used to reduce or to prepare to reduce the number of deployed and non-deployed strategic delivery vehicles and launchers below the levels set forth in the report submitted to Congress in accordance with section 1042 of the National Defense Authorization Act for Fiscal Year 2012. 8102. Amounts in working capital funds of the Department of Defense established pursuant to section 2208 of title 10, United States Code, may be obligated and expended in fiscal year 2020 for the payment of death gratuities authorized by subchapter II of chapter 75 of title 10, United States Code, that are payable during the period in which the appropriations bill for fiscal year 2020 for the Department has not become law and an Act or joint resolution making continuing appropriations for fiscal year 2020 for the Department is not in effect (a lapse in appropriations ): Provided , That, upon enactment of the appropriations Act for fiscal year 2020 for the Department, such obligations and expenditures shall be recorded against the appropriations made available by such Act for the payment of such death gratuities. 8103. The Secretary of each military department, in reducing each research, development, test and evaluation and procurement account of the military department as required under paragraph (1) of section 828(d) of the National Defense Authorization Act for Fiscal Year 2016 ( Public Law 114–92