State Administrative Manual (SAM)

CHAPTER 8600 - Property Accounting

SEARCH FOR DOCUMENTS

Advanced SEARCH

Note: Users May Download the Entire Chapter Here ("Print" or "Notebook" Version)

Purpose and Objective of Property Accounting 8600 
General - Property 8601 
Capital Assets 8602 
Non-capitalized Property 8603 
Property - Definition 8609 
Infrastructure 8610 
Land 8611 
Buildings 8612 
Improvements Other Than Buildings 8613 
Other Capitalized and Non-Capitalized Tangible Assets Property 8614 
Intangible Assets 8615 
Depreciation 8616 
Useful Life and Amortization 8617 
Repairs and Maintenance 8618 
Impairment of Capital Assets and Related Insurance Recoveries 8619 
Property Accounting - Basic Accounting Requirements/Difference 8620 
Basic Rules 8621 
Journal Entries forthe Capital Assets Group of Accounts 8622 
Accounting For Property Acquisitions 8630 
Purchase 8631 
Installment Purchase / Capital Lease Contracts 8632 
Transfer 8633 
Gift 8634 
Internally Generated Intangible Assets 8635 
Accounting For Property Dispositions 8640 
Sale of Property 8641 
Trade-In of Property 8642 
Lost- Stolen- or Destroy Property 8643 
Accounting and Control of Property 8650 
Identification and Tagging 8651 
Property Inventory 8652 
Financial Statement Reporting Requirements 8660 
Standard Journal Entries - Property 8670 
Entries for Funds Usingthe Capital Assets Group of Accounts 8671 
Entries for Funds not Using the Capital Assets Group of Accounts 8672