ACCOUNTING FOR PROPERTY ACQUISITIONS - 8630-SEP-2010

(Revised: 09/2010)

There are five ways to acquire property:

  1. Purchase,
  2. Lease/Installment Purchase,
  3. Transfer
  4. Gift, and
  5. Internally build or generate.

Accounting for each method is explained in SAM Sections 8631 through 8635.

Print Entire SAM Manual