Part 1 - ACCOUNTING AND CONTROL OF FIXED ASSETS OF STATE GOVERNMENT, ACCOUNTING FOR ACQUISITIONS AND ESTABLISHING CONTROLS
- Section 2.20.1.1 - ISSUING AGENCY
- Section 2.20.1.2 - SCOPE
- Section 2.20.1.3 - STATUTORY AUTHORITY
- Section 2.20.1.4 - DURATION
- Section 2.20.1.5 - EFFECTIVE DATE
- Section 2.20.1.6 - OBJECTIVE
- Section 2.20.1.7 - DEFINITIONS
- Section 2.20.1.8 - FIXED ASSET ACCOUNTING SYSTEM
- Section 2.20.1.9 - CLASSIFICATION OF FIXED ASSETS
- Section 2.20.1.10 - VALUATION OF ASSETS
- Section 2.20.1.11 - GENERAL ACCOUNTING PROCEDURES
- Section 2.20.1.12 - DEPRECIATION
- Section 2.20.1.13 - BETTERMENTS AND REPLACEMENTS
- Section 2.20.1.14 - EXPENDITURES FOR MAINTENANCE AND REPAIRS
- Section 2.20.1.15 - FIXED ASSET CONTROLS
- Section 2.20.1.16 - ANNUAL INVENTORY
- Section 2.20.1.17 - IMPAIRMENT
- Section 2.20.1.18 - DISPOSITION OF FIXED ASSETS