Learned several things from reading this book.I'm still looking for a book that covers 144 in a condensed summary.This book does not quite provide this, but nonetheless, it is very good.Product Description
Strategies AND techniques for getting the most out of A COMPANY'S physical assets
Accounting for Fixed Assets, Second Edition presents comprehensive guidelines for effectively managing property, plant, and equipment in order to get the maximum benefits out of investments in these long-term tangible assets. Enhanced with numerous examples and illustrations, this new edition features essential material on government accounting, not-for-profit accounting, and practical computer programs.
Complete, up-to-date coverage of fixed-asset accounting includes:
- Asset classification
- Base unit
- Asset value
- Asset safeguards
- Inventories of fixed assets
- Extraordinary repairs
- Written policies
- Self-constructed assets
From the Publisher
A thorough analysis of the issues surrounding fixed asset accounting, crucial to a corporation's balance sheet, it offers the definitive explanation regarding the statement on management accounting--property, plant and equipment--by the Institute of Management Accountants. Covers asset classification, base unit, inventories, asset value and protection. Special accounting situations are examined in regulated utilities, government and nonprofit accounting. Contains numerous examples and illustrations.--This text refers to an out of print or unavailable edition of this title.
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