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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Capital Assets

SPA Calculations

SPA calculates accumulated amortization and amortization expense for all amortizable property recorded in SPA. It is imperative for each agency to ensure SPA properly reflects its capital asset balances.

For a listing of SPA reports available on a daily basis, see the Daily Generation of SPA Ad Hoc Reports (FPP N.009) (login required).

Glenn Hegar
Texas Comptroller of Public Accounts
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