Changes in Accounting Standards for Capital Assets Can Help Preserve the Infrastructure - The Governmental Accounting Standards Board's Statement 34 requires state and local governments to capitalize infrastructure assets such as roads and bridges and either depreciate their historical cost or disclose details about their condition and maintenance. By shining a spotlight on these vital assets, the ...
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|Authors:||Stepnick, Edward W.|
The government accountants journal : financial management in the public sector. - Alexandria, Va., ISSN 0883-1483, ZDB-ID 7166801. - Vol. 50.2001, 3, p. 42-48
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