Chapter 8600 - Property Accounting

PURPOSE AND OBJECTIVE OF PROPERTY ACCOUNTING	8600
GENERAL—PROPERTY	8601
CAPITALIZED PROPERTY	8602
NONCAPITALIZED PROPERTY	8603
PROPERTY—DEFINITION	8610
LAND	8611
BUILDINGS	8612
IMPROVEMENTS OTHER THAN BUILDINGS	8613
OTHER CAPITALIZED AND NON-CAPITALIZED TANGIBLE PROPERTY	8614
INTANGIBLES	8615
INTANGIBLES, CAPITALIZATION OF	8615.1
DEPRECIATION	8616
AMORTIZATION	8617
REPAIRS AND MAINTENANCE	8618
PROPERTY ACCOUNTING—BASIC ACCOUNTING REQUIREMENTS/DIFFERENCES	8620
BASIC RULES	8621
GENERAL FIXED ASSETS ACCOUNT GROUP	8622
ACCOUNTING FOR PROPERTY ACQUISITIONS	8630
PURCHASE	8631
INSTALLMENT PURCHASE/CAPITAL LEASE CONTRACTS	8632
TRANSFER	8633
GIFT	8634
ACCOUNTING FOR PROPERTY DISPOSITIONS	8640
SALE OF PROPERTY	8641
TRADE-IN OF PROPERTY	8642
LOST, STOLEN, OR DESTROYED 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 GOVERNMENTAL FUNDS	8671
ENTRIES FOR PROPRIETARY FUNDS	8672