Capital Assets
- Overview of Purchasing & Reporting of Capital Assets
- Capital Asset Accounting
- Capitalization Thresholds
- Capital Asset Donations
- Master Lease Purchase Program
- Sale, Disposal or Interagency Transfer of Capital Assets
- Non-Monetary Transactions
- Assets Held in Trust
- Controlled Assets
- Capital Asset Categories
- Impairment of Capital/Leased Assets and Insurance Recoveries
- Depreciation
- Amortization
- Impact of Threshold on Indirect Cost Plans
Reporting Requirements for Annual Financial Reports of State Agencies and Universities
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Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Capital Assets
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References
Resources
- Agency Fiscal Year-End USAS Adjustments and AFR Checklist
- Step 1 – General Cleanup
- Step 2 – Review USAS Balances
- Step 3 – Investments
- Step 4 – Interagency Activity
- Step 5 – Binding Encumbrance and Payables
- Step 6 – General Revenue Reconciliation
- Step 7 – Statement of Cash Flows
- Step 8 – Notes to the Financial Statements
- Step 9 – Supplementary Schedules
- Step 10 – Analyze USAS Reports
- Step 11 – Review USAS Information
- Step 12 – Verify DAFRs and Complete AFR
- View Entire Checklist
- FAQs
- Definitions
- Appendices