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SAM - Chapter 7800

7821     PROPERTY REGISTER 
(Revised 3/96)

(Subsidiary to Account Nos. 2310, 2321, 2329, 2331, 2339, 2341, 2349)
This register consists of a file of cards or EDP records, normally one for each item of property, showing the description and cost. For agencies that account for depreciation on equipment, the cards or EDP records also show the amount of accumulated depreciation. (See SAM Sections 8600-8672 for detailed descriptions.)

 

Updated : 7/10/2007