ERIC Number: EJ617892
Record Type: Journal
Publication Date: 2000
Reference Count: N/A
Asphalt, Fleets, Bricks, and Mortar.
Green, Tim; Williamson, Margie E.; Endris, William L., Jr.
School Business Affairs, v66 n11 p13-15 Nov 2000
The new reporting model propounded in Governmental Accounting Board Statement No. 34 dictates that consumption of capital assets be reported through a charge in the governmentwide statement of activities for depreciation expense. The present method of "rolling forward" capital asset amounts will not suffice. (MLH)
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Authoring Institution: N/A
Identifiers - Location: Louisiana