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Technical Updates

OMB

 

National Association of State Comptrollers
Survey on Capitalization and Related Matters, May - June 2002

Table of contents
Table 1 Capitalization Thresholds for Personal Property, Computer Software and Buildings
Table 2 Capitalization Thresholds for Land and Infrastructure; Reporting removals of Capital Assets
Table 3 Useful Life Ranges for Various Types of Capital Assets
Table 4 Comments on Useful Life Ranges and Large Library Collections
Table 5 Reporting Infrastructure and Works of Art and Historical Treasures
Table 6 GASB Statement No. 34 and Fixed Asset Systems
Survey Instrument

 
 
 
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