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