1. SAM
  2. TOC
  3. 8600
Subject Section
PURPOSE AND OBJECTIVE OF PROPERTY ACCOUNTING 8600
PURPOSE AND DEFINITION OF PROPERTY ACCOUNTING - TERMS AND DEFINITIONS 8600.1
CLASSIFYING PROPERTY – MAJOR CLASSES 8601
CLASSIFYING PROPERTY - CAPITALIZED PROPERTY 8602
CLASSIFYING PROPERTY - NON-CAPITALIZED PROPERTY 8603
CLASSIFYING PROPERTY - LAND 8610.1
CLASSIFYING PROPERTY - BUILDINGS AND BUILDING IMPROVEMENTS 8610.2
CLASSIFYING PROPERTY - IMPROVEMENTS OTHER THAN BUILDINGS (LAND IMPROVEMENTS) 8610.3
CLASSIFYING PROPERTY - LEASEHOLD IMPROVEMENTS 8610.4
CLASSIFYING PROPERTY - EQUIPMENT 8610.5
CLASSIFYING PROPERTY - INFRASTRUCTURE 8610.6
CLASSIFYING PROPERTY - CONSTRUCTION WORK IN PROGRESS 8610.7
CLASSIFYING PROPERTY - COLLECTIONS 8610.8
INTANGIBLE ASSETS 8615
INTANGIBLE ASSETS - COMPUTER SOFTWARE 8615.1
INTANGIBLE ASSETS - LAND USE RIGHTS 8615.2
INTANGIBLE ASSETS-INTERNALLY GENERATED INTANGIBLE ASSETS 8615.3
INTANGIBLE ASSETS – RIGHT-TO-USE LEASE ASSET 8615.4
INTANGIBLE ASSETS – RIGHT-TO-USE SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS (SBITA) 8615.5
DEPRECIATION AND AMORTIZATION 8616
USEFUL LIFE 8617
VALUING PROPERTY 8618
VALUING PROPERTY - IMPROVEMENTS 8618.1
VALUING PROPERTY - REPAIRS AND MAINTENANCE 8618.2
VALUING PROPERTY- IMPAIRMENT OF CAPITAL ASSETS AND RELATED INSURANCE RECOVERIES 8618.3
ACCOUNTING FOR PROPERTY ACQUISITIONS 8630
ACCOUNTING FOR PROPERTY ACQUISITIONS - PURCHASE 8631
ACCOUNTING FOR PROPERTY ACQUISITIONS - LEASES AND CONTRACTS THAT TRANSFER OWNERSHIP (FINANCED PURCHASE) 8632
ACCOUNTING FOR PROPERTY ACQUISITIONS – RIGHT-TO-USE SUBSCRIPTION-BASED INFORMATION TECHNOLOGY ARRANGEMENTS (SBITA) 8632.1
ACCOUNTING FOR PROPERTY ACQUISITIONS - TRANSFER 8633
ACCOUNTING FOR PROPERTY ACQUISITIONS - GIFT 8634
ACCOUNTING FOR PROPERTY ACQUISITIONS - INTERNALLY GENERATE INTANGIBLE ASSETS 8635
ACCOUNTING FOR PROPERTY ACQUISITIONS - INTERNALLY CONSTRUCTED TANGIBLE ASSETS 8636
ACCOUNTING FOR PROPERTY ACQUISITIONS – WARRANTY REPLACEMENTS 8637
ACCOUNTING FOR PROPERTY DISPOSITIONS 8640
ACCOUNTING FOR PROPERTY DISPOSITIONS - SALE OF PROPERTY 8641
ACCOUNTING FOR PROPERTY DISPOSITIONS - TRADE-IN OF PROPERTY 8642
ACCOUNTING FOR PROPERTY DISPOSITION - LOST, STOLEN, OR DESTROYED PROPERTY 8643
MAINTAINING PROPERTY RECORDS 8650.1
RECORDING PROPERTY DETAILS 8650.2
SENSITIVE NON-CAPITALIZED PROPERTY 8650.3
ACCOUNTING AND RECONCILING CAPITALIZED PROPERTY RECORDS 8650.4
IDENTIFICATION AND TAGGING 8651
INVENTORYING PROPERTY 8652
CAPITAL ASSET ACCOUNTING AND REPORTING RULES BY FUND 8670.1
FINANCIAL STATEMENT REPORTING REQUIREMENTS 8670.2
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