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

Table of Content: 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.