Government Accounting Chapter 5 Wilson

CHAPTER 5: ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS

OUTLINE
|Number |Topic |Type/Task |Status |
| | | |(re: 14/e) |
|Questions: | | | |
|5-1 |Defining and reporting general capital assets |Define and explain |New |
|5-2 |Capital asset disclosures |Explain |Same |
|5-3 |Modified approach for infrastructure |Explain |New |
|5-4 |Capital lease accounting |Describe |Same |
|5-5 |Intangible assets |Compare |New |
|5-6 |Use of capital projects funds |Explain |New |
|5-7 |Encumbrances |Explain |Same |
|5-8 |Construction work in progress |Explain |Same |
|5-9 |Asset impairment |Explain |New |
|5-10