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8600 - Property Accounting

Purpose and Objective of Property Accounting  8600 
General - Property  8601 
Capital Assets  8602 
Non-capitalized Property  8603 
Property - Definition  8609 
Infrastructure  8610 
Land  8611 
Buildings  8612 
Improvements Other Than Buildings  8613 
Other Capitalized and Non-Capitalized Tangible Assets Property  8614 
Intangible Assets  8615 
Depreciation  8616 
Useful Life and Amortization  8617 
Repairs and Maintenance  8618 
Impairment of Capital Assets and Related Insurance Recoveries  8619 
Property Accounting - Basic Accounting Requirements/Difference  8620 
Basic Rules  8621 
Journal Entries for the Capital Assets Group of Accounts  8622 
Accounting For Property Acquisitions  8630 
Purchase  8631 
Installment Purchase / Capital Lease Contracts  8632 
Transfer  8633 
Gift  8634 
Internally Generated Intangible Assets  8635 
Accounting For Property Dispositions  8640 
Sale of Property  8641 
Trade-In of Property  8642 
Lost, Stolen, or Destroy Property  8643 
Accounting and Control of Property  8650 
Identification and Tagging  8651 
Property Inventory  8652 
Financial Statement Reporting Requirements  8660 
Standard Journal Entries - Property  8670 
Entries for Funds Using the Capital Assets Group of Accounts  8671 
Entries for Funds not Using the Capital Assets Group of Accounts  8672