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To capitalize, or not to capitalize--that is the question.(Best Practices)
In the world of capital assets, there is a vast difference between controlling and accounting for them. When determining what is more important in your jurisdiction, you must first look at the realities of budget and staff size, but you also need to consider the question from a practical perspective. What do we need to control and why? Will micromanaging our capital assets lead to more control or just more work? What needs to be accounted for in our financial statements, and how can we capture the maximum value while accounting for the minimum number of assets?
GFOA's recommended practice, "Establishing Appropriate Capitalization Thresholds for Tangible Capital ...
- Financial Management: Survey of Capitalization Threshold and Other Policies for...
- General Accounting Office Reports & Testimony November 1, 2002 700+ words
...on an ongoing basis. Reported capitalization threshold levels at the 14 agencies GAO...Despite the sharp increase in the capitalization threshold, all but one of the 14 agencies...federal agency and private sector capitalization threshold policies, federal agency useful...
- NYSE Notifies Dot Hill.(New York Stock Exchange says company is below...
- Magazine article from: San Diego Business Journal Allen, Mike August 27, 2001 700+ words
NYSE Notifies Dot Hill: Carlsbad-based Dot. Hill Systems, a supplier of data storage equipment, said it was recently notified by the New York Stock Exchange that its average global market capitalization and shareholders equity fell below the $50 million threshold for more than 30 consecutive
- Capital confusion: 12 misunderstandings about Accounting for Capital Assets.
- Magazine article from: Government Finance Review Gauthier, Stephen J. April 1, 2009 700+ words
...ongoing challenge of accounting for capital assets. To help governments meet this challenge...released a new book, Accounting for Capital Assets: A Guide for State and Local Governments...accounting and financial reporting for capital assets (the contents are listed in Exhibit...
- Tangible capital assets
- Magazine article from: CA Magazine Anonymous October 1, 1996 700+ words
...A - Proposed new Section, TANGIBLE CAPITAL ASSETS, Section PS 3150; and Part B - Proposed...Section PS 1400. Part A: TANGIBLE CAPITAL ASSETS; FEDERAL,, PROVINCIAL &TERRITORIAL...should account for and report tangible capital assets. The key Recommendations deal with...
- Optimum capital/assets ratios in CUs.(credit unions)
- Magazine article from: Credit Union Executive Dwyer, Hubert J. Gould, James S. Lopez, Raymond H. January 1, 1999 700+ words
...What's my credit union s optimum capital/assets ratio? A Pace University Lubin School...formula to help determine your optimum capital/assets ratio - the ratio that makes the best...union capital. Variables influencing capital/assets ratios Surveyed credit union CEOs chose...
- Capital assets trends: buildings, computers, ATMs.
- Magazine article from: Credit Union Executive Mink, Mary November 1, 1994 700+ words
Capital assets--those expenses credit unions depreciate over time...only a 3.4% increase. They've been expensing large capital assets for years. Capital assets expenditures depend on the credit union's view of its operations...
- Capital Assets owners pay $2.9M for OKC condominiums
- Newspaper article from: THE JOURNAL RECORD Kirby Lee Davis August 28, 2009 700+ words
...partnership led by Greg and Royce Wright of Capital Assets paid $2.9 million for the Deer Creek...complex in the Sooner State capital for Capital Assets, adding 104 one- and two-bedroom...Oklahoma City properties managed by Capital Assets: the 458-unit Lincoln Greens at...
- Sales of Capital Assets Reported on Individual Income Tax Returns,...
- Magazine article from: Statistics of Income. SOI Bulletin Wilson, Janette June 22, 2001 700+ words
...sale, exchange, or conversion of capital assets. The new rates applied only to transactions...trillion. The largest source of sales of capital assets was from corporate stock sales, which...the last cross-section sales of capital assets study. Changes in the Tax Law The...
Source: HighBeam Research, To capitalize, or not to capitalize--that is the question.(Best...