GASB 34: New Requirements for General Capital Assets - States, cities, towns, villages, and school districts and public utilities must now capitalize all general fixed assets, including general infrastructure assets. These assets will now be reported on the Statement of Net Assets, and the annual cost of using such assets will be charged to the Statement of Activities as an operating expense. ...
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|Authors:||Robbins, Walter; Baldwin, Amelia|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 72.2002, 10, p. 48-55
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