Accounting for capital assets : a guide for state & local governments / edited by Michele Mark Levine and Todd Buikema

Accounting for capital assets : a guide for state & local governments / edited by Michele Mark Levine and Todd Buikema

This update of Accounting for Capital Assets: A Guide for State and Local Governments is intended to assist accounting and auditing professionals with capital asset challenges both new and evolving.
Levine, Michele Mark; Buikema, Todd
ACCOUNTING--CAPITAL ASSET
Book
2023
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1. Capital assets. 2. Basic accounting. 3. Major asset classes. 4. Capitalizable costs. 5. Valuation of capital assets for financial reporting purposes. 6. Impairments. 7.Depreciation. 8 Capital assets in financial reporting. 9. System design and policies. 10. Inventorying. 11. Other sources of capital assets.. Appendix A. Sample journal entries. Appendix B. Acronyms and abbreviations.
Public
05/16/2023
05/16/2023
02/12/2024