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Author(s): Raymond H. Peterson
Year: 2002
Description:
Strategies AND techniques for getting the most out of A COMPANY'S physical assetsAccounting 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