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Original Author: Major, Al
Date of Material: 07/02/2003

Subjects(s):
Accounting--Fixed asset
Accounting--Fund accounting
Accounting--Municipal
Accounting--Tennessee
Accounting
Forms
Forms--Municipal

Forms to Accompany Capital Asset Accounting System

Reviewed Date: 04/22/2021
Summary:
Includes a sample capital asset disposal record, a capital asset ledger card, and a model resolution to establish a threshold that dictates when expenditures may be capitalized.



Attachments:
file Sample Resolution-Threshold for Capitalization %282%29.doc
file Capital Asset-Ledger Card %282%29.doc
file Capital Asset-Disposal Record %282%29.doc