YEAR-END REPORT NO. 18, STATEMENT OF CHANGES IN CAPITAL ASSETS GROUP OF ACCOUNTS - 7977-OCT-2020

(Revised: 10/2020)

Report 18 accounts for changes resulting from capital asset acquisitions and dispositions during the fiscal year. Submit Report 18 for each governmental fund within an agency/department with other year-end financial reports to the State Controller’s Office (SCO).

 

See SAM section 7463for Capital Assets Group of Accounts.

 

See SAM section 8670.2, Financial Statement Reporting Requirements, for the information required in Report 18.

 

A sample of Report 18, Statement of Changes in Capital Assets Group of Accounts, is shown in 7977 Illustration 1.

 

A sample of Report 18, Statement of Changes in Capital Assets Group of Accounts, Beginning Balance Differential Report is shown in 7977 Illustration 2.