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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Table of Contents

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Capital Assets

Amortization
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).