Difference between revisions of "Asset Accountability Unit"
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'''Asset accountability''' unit means a tangible capital asset which is a component of plant and equipment that is capitalized when acquired or whose replacement is capitalized when the unit is removed, transferred, sold, abandoned, demolished, or otherwise disposed of.<ref>Volume 7, Section 9904.404-30 Definitions of Title 48 - Federal Acquisition Regulation, 10-1-2001</ref> | '''Asset accountability''' unit means a tangible capital asset which is a component of plant and equipment that is capitalized when acquired or whose replacement is capitalized when the unit is removed, transferred, sold, abandoned, demolished, or otherwise disposed of.<ref>Volume 7, Section 9904.404-30 Definitions of Title 48 - Federal Acquisition Regulation, 10-1-2001</ref> | ||
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+ | ==Links== | ||
+ | [[CAS 404 - Capitalization of Tangible Assets]] | ||
==References and Notes== | ==References and Notes== |
Revision as of 08:17, 2 October 2013
Asset accountability unit means a tangible capital asset which is a component of plant and equipment that is capitalized when acquired or whose replacement is capitalized when the unit is removed, transferred, sold, abandoned, demolished, or otherwise disposed of.[1]
Links
CAS 404 - Capitalization of Tangible Assets
References and Notes
- ↑ Volume 7, Section 9904.404-30 Definitions of Title 48 - Federal Acquisition Regulation, 10-1-2001