tailieunhanh - ACCOUNTING FOR PROPERTY, PLANT, AND EQUIPMENT

Shielding gloves and sleeves containing up to mmPb are manufactured. Like aprons, they are ineffective shields against most radiations other than electrons (beta particles) and low energy scattered X rays. Wearing the gloves reduces dexterity and consequently, if used inappropri- ately, will result in significant hand doses and greater body doses by prolonging the exposure. The sleeves are flexible and, when used as local shielding, provide good cover for the extremities. The double thickness provides better protection against external exposure and leaves the fingers free to accomplish the task in the minimum time and with the minimum dose | This is the original Standard file please check for the most recent update in the FASAB Handbook at pdffiles . Accounting for property plant and equipment Federal Financial Accounting Standards no. 6 Federal Accounting Standards Advisory Board FASAB ACCOUNTING FOR PROPERTY PLANT AND EQUIPMENT Statement of Federal Financial Accounting Standards No. 6 JUNE 1996 GPO 041-001-00462-9 NOTE 1 THE FOOTNOTES INCLUDED IN THIS DOCUMENT ARE OFTEN CRITICAL TO UNDERSTANDING THE STANDARDS. DUE TO THE LIMITATIONS ON TEXT PRESENTATION THE FOOTNOTES ARE PRESENTED AS ENDNOTES. PLEASE BE SURE TO REFER TO THESE ENDNOTES AS YOU REVIEW THE STANDARDS. EXECUTIVE SUMMARY a This statement contains accounting standards for Federally owned property plant and equipment PP E deferred maintenance on PP E and cleanup costs. Each standard is summarized below. PROPERTY PLANT AND EQUIPMENT b The Federal Government s investment in PP E exceeds 1 trillion SEE NOTE 1 PP E used for many different purposes. PP E is defined as follows Tangible assets that 1 have an estimated useful life of 2 or more years 2 are not intended for sale in the ordinary course of business and 3 are intended to be used or available for use by the entity. This is the original Standard file please check for the most recent update in the FASAB Handbook at pdffiles . c The diversity among Federal PP E creates a need for meaningful categories of PP E with different accounting standards for each category. The Board identifies four categories of PP E. The categories are - general PP E are PP E used to provide general government services or goods - Federal mission PP E are PP E exhibiting specific characteristics set by the Board - heritage assets are those assets possessing significant educational cultural or natural characteristics and - stewardship land SEE NOTE 2 . land other than that included in general PP E . d Complete accounting standards for general PP