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SAM
TOC
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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