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Lecture Accounting for Governmental and Nonprofit Entities (16/e): Chapter 5 - Jacqueline L. Reck, Suzanne L. Lowensohn
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Chapter 5 - Accounting for general capital assets and capital projects. After studying Chapter 5, you should be able to: Describe the nature and characteristics of general capital assets; account for general capital assets, including: acquisition, maintenance, depreciation, impairment, and disposition; explain the purpose, characteristics, and typical financing sources of a capital projects fund |