Revision Control Document Title: Chapter 4.1.5 GAAP Adjustments and Reclassification Entries – – Assets: Capital Assets, Depreciation and Amortization Revision and Approval History Section(s) Revision Summary of Revisions Revised Date 4.9, 4.10 & Previously in Chapter 5 May 2015 4.11 Corrected net position code from 881 to 834 of the second journal, 4.2 August 2015 GAAP Entry the capital asset is acquired by donation”. –if “Derived
Revision Control Document Title: Chapter 4.1.5 – GAAP Adjustments and Reclassification Entries – Assets: Capital Assets, Depreciation and Amortization Revision and Approval History Section(s) Revised Summary of Revisions Revision Date 4.9, 4.10 & 4.11 Previously in Chapter 5 May 2015 4.2 Corrected net position code from 881 to 834 of the second journal, “Derived GAAP Entry –if the capital asset is acquired by donation”. August 2015
CH_04.01.05_Capital_Assets_Depreciation_and_Amortization_Rev_2015-0811.docx