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Book Categories |
About the Author | ||
Preface | ||
1 | What is Accounting for Fixed Assets? | 1 |
2 | What Is an Asset? | 11 |
3 | Classifications of Asset Transactions | 27 |
4 | Determining Base Unit | 39 |
5 | Control of Property, Plant, and Equipment | 57 |
6 | Asset Policies Manual | 71 |
7 | Establishing Value | 89 |
8 | Allocation of Costs to Accounting Periods | 99 |
9 | Regulated Utilities | 113 |
10 | Government Accounting | 133 |
11 | Not-for-Profit Accounting | 143 |
12 | Creation and Verification of Property Records | 157 |
13 | Computer Programs | 177 |
Bibliography | 189 | |
Index | 193 |
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