Lineage. Constituted as 86 Finance Disbursing Unit, Fighter, Single Engine, and activated, on 1 Jul 1948. Inactivated on 1 Nov 1949. Disbanded on 9 Aug 1950. Reconstituted, redesignated as 86 Comptroller Squadron, and activated, on 1 May 1991. Inactivated on 1 Jul 1994. Activated on 15 Jun