Chat4 Ch 5 & 6 CPF DSF w CAFR examples

Chat4 Ch 5 & 6 CPF DSF w CAFR examples - Learning...

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Unformatted text preview: Learning Objectives Chapter 5 general capital assets Chapter 6 general long-term liabilities you should be able to: h Explain what types of liabilities are classified as general long-term liabilities h Indicate where in the financial statements these amounts are reported h Understand the note disclosures required Long-lived assets used by activities reported in governmental funds Distinguished from capital assets that are specifically associated with activities reported in proprietary and fiduciary funds What are General Capital Assets? Required Disclosures about Capital Assets Capitalization policy Policy for estimating useful lives of assets Beginning and end of the year balances, including accumulated depreciation Acquisitions during the year Sales or other dispositions during the year Depreciation expense for the current period Why collections (e.g., works of art or historical treasurers) are Example Denver CAFR Looking at Statement of Net Assets and the Capital Asset and Long Term Obligations Notes 8/2/11 54- 8/2/11 64- 8/2/11 74- 8/2/11 84- 8/2/11 94- 8/2/11 10 8/2/11 11 8/2/11 12...
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Chat4 Ch 5 & 6 CPF DSF w CAFR examples - Learning...

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