Wiley GAAP for Governments 2020

14CAPITAL ASSETS

• Introduction
  • Capitalization Policy
• Valuation of Assets Recorded
  • Capital Asset Accounting
• Depreciation of Capital Assets
  • Modified Approach
  • Definition
  • Accounting and Financial Reporting for Intangible Assets Using the Economic Resources Measurement Focus
  • Internally Generated Intangible Assets
  • Specific Amortization Issues
  • Impairment Indicator
  • Accounting and Financial Reporting for Intangible Assets Using the Current Financial Resources Measurement Focus
  • Impairment of Capital Assets
  • Definition of Impairment
  • Determining Whether a Capital Asset Is Impaired
  • Measuring Impairment
  • Reporting Impairment Losses
  • Insurance Recoveries
• Disclosures Relating to Capital Assets
• Service Concession Arrangements
  • Service Concession Arrangements within the Scope of GASBS 60
  • Transferor Accounting and Financial Reporting for Facilities and Related Payments Received from an Operator
  • Governmental Operator Accounting and Financial Reporting for the Right to Access Facilities and Related Payments to a Transferor
  • Accounting for Revenue Sharing Arrangements
  • Required Disclosures
• Capitalization of Interest
  • Background
  • Amount of Interest to Be Capitalized
  • Capitalization Period
  • Capitalization of Interest Involving Tax-Exempt Borrowings and Certain Gifts and Grants
  • Disclosures
  • Asset Retirement Obligations
• Recognition
  • Recognition of an ARO
  • Recognition of a Deferred Outflow of Resources
• Initial Measurement
  • Initial Measurement of an ARO
  • Initial ARO Measurement Exception for a Minority ...