| Issue Date: | 2006-05-01 |
|---|---|
| Revised Date: |
Object Type
Non-Cash — USAS Special Accounting Transactions
Reference
Description
To record the loss related to an impaired capital asset that, according to the criteria in GASB Statement #42 and the definition of a special item, should be reported as a special item on the Proprietary Fund Financial Statements and the Government-wide Statement of Activities.
Note
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | IMPAIRMENT LOSS - SPECIAL ITEM |
| Object Group | 19 – Financial Reporting (Non Expenditures) |
| USAS Status | A |
| Rev/Exp Category | NA – NOT APPLICABLE |