MARC details
| 000 -LEADER |
|---|
| fixed length control field |
08435pam a22004454a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
2002024097 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
AE-DuAU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20241127164247.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
050915s2002 nyua b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2002024097 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
047109210X : |
| Terms of availability |
65.00 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5681.C25 |
| Item number |
P48 2002 |
| 069 ## - |
|---|
| -- |
08408474 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
HF 5681 .C25 P48 2002 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
HF 5681 .C25 P48 2002 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Peterson, Raymond H., |
| Dates associated with a name |
1938- |
| 9 (RLIN) |
17301 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Accounting for fixed assets / |
| Statement of responsibility, etc |
Raymond H. Peterson. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
New York : |
| Name of publisher, distributor, etc |
J. Wiley, |
| Date of publication, distribution, etc |
c2002. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxi, 194 p. : |
| Other physical details |
ill. ; |
| Dimensions |
24 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content Type Term |
text |
| Content Type Code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media Type Term |
unmediated |
| Media Type Code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier Type Term |
volume |
| Carrier Type Code |
nc |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references (p. 179-183) and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
What Is Accounting for Fixed Assets? -- Consumption of Benefits -- Characteristics of Assets -- Need to Change -- What Is an Asset? -- Historical Cost -- Matching Principle -- Fixed Assets -- Property -- Plant -- Equipment -- Defining Assets -- Government Accounting -- User Fees -- Not-for-Profit Accounting -- Classifications of Asset Transactions -- Classification Systems -- Accounting Policy Decisions -- Coding of Transactions -- Property Record Coding System -- Determining Base Unit -- Definition of Base Unit -- Purpose of a Base Unit -- Establishing Base Units -- Decision Rules -- Difficulties in Establishment -- Land -- Buildings -- Equipment -- Criteria for Establishing Base Units -- Spare Parts -- Control of Property, Plant, and Equipment -- Asset Accountant -- Asset Custodian -- Inventories -- Property Record System -- Identification of Assets -- Farm Owner Applied Numbers -- Identification of Specific Asset -- Items to Be Tagged -- Bar Coded Tags -- Security -- Asset Policies Manual -- Purpose -- Creating the Manual -- Partial Sample Manual -- Use of the Manual -- Property, Plant, and Equipment Custodian's Responsibilities -- Responsibilities of Asset Accountant -- Procedures for Purchase of Physical Assets -- Approval Limits -- Minimum Capitalization Level -- Items Always Charged to Expense Account -- Transaction Reports -- Data Definitions -- Establishing Value -- Historical Cost -- Other Values -- Uses of Values -- Insurance -- Collateral for a Loan -- Purchase or Sale of a Complete Business -- First Creation of Property Record -- Valuation Techniques -- Management Information -- Periodic Assessment of Value -- Allocation of Costs to Accounting Periods -- Costs of Using up Assets -- Depreciation -- Estimated Life -- Cost Basis -- Allocation Methods -- Accelerated Depreciation -- Other Depreciation Concerns -- Tax versus Book Depreciation -- Balance Sheet Disclosure -- Not-for-Profit Organizations -- Regulated Utilities -- Differences in GAAP -- Telecommunications Accounting -- Basic Property Record -- Telecommunications Plant in Service Chart of Accounts -- Railroads -- Property Accounts -- Cost of Construction -- Units of Property -- List of Units of Property -- Accounting for Engineering Costs -- Common and Contract Motor Carriers of Passengers -- Carrier Operating Property -- Depreciation -- Minor Items -- Uniform System of Accounts--Tangible Accounts -- Account Definitions -- Government Accounting -- Measurement Focus -- Fund Accounting -- Funding for Government Assets -- Accounting Standard Setting -- Measuring Service Efforts and Accomplishments -- Current Government GAAP Property Records -- Infrastructure Assets -- Measurement of Utilization -- Establishing Property Record -- Establishing Property Record Units -- Infrastructure Property Units -- Planning -- Accounting Policies -- Software Selection -- Off-the-Shelf Software -- Not-for-Profit Accounting -- Accounting Definition of Not-for-Profit Organizations -- Accounting Problems of Not-for-Profit Organizations -- Formal Accounting Standards -- Need for Change in Not-for-Profit Accounting -- Accounting for Property, Plant, and Equipment -- Creating Property Records -- Property Record -- System Documentation -- Creation and Verification of Property Records -- Purpose of Property Record -- New Concept -- Requirements for a Physical Asset Database -- Property Record Units -- Coding Systems -- Property Record Codes for Motor Vehicles -- Other Codes Required -- Property Record ID Number -- Maintenance of the Property Record Database -- Responsibilities of Asset Manager -- Updating Records -- Recording Maintenance Costs -- Verification of Physical Existence -- Military Commander Approach -- Foreign Corrupt Practices Act -- Fully Depreciated Assets -- Reports from the Property Record System -- Computer Programs -- Asset Database Software -- One-Write Systems -- Existing Database Programs -- Software Selection -- Off-the-Shelf Property Record Database Packages -- Review Copies of Software -- Evaluation of Software Packages -- Program Review -- Checklist for Program Review -- Database Fields. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Accounting for Fixed Assets, Second Edition presents comprehensive guidelines for effectively managing property, plant, and equipment in order to get the maximum benefits out of investments in these long-term tangible assets. Enhanced with numerous examples and illustrations, this new edition features essential material on government accounting, not-for-profit accounting, and practical computer programs. The savvy company manager and financial officer knows the importance of maximizing the benefits of investment in long-term tangible assets. Fixed assets such as property, plant, and equipment cannot simply be put in place and forgotten until they depreciate. A company's profitability can be greatly enhanced by the careful management, control, and measurement of fixed assets. |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc |
Accounting for Fixed Assets is an authoritative source of advice and analysis on fixed-asset accounting. In addition to presenting completely updated material, this Second Edition features new material on government accounting, not-for-profit accounting, and practical computer software. Comprehensive coverage includes funding for government assets, establishing property record units, accounting problems of not-for-profits, asset database software, evaluation of software packages, and much more. Written by one of the principal authors of the Institute of Management Accountants' Property, Plant, and Equipment statement on management accounting, this book offers accounting professionals complete guidelines for applying accounting principles designed to maximize the benefits of investments in long-term tangible assets. This in-depth treatment takes readers to the heart of the contemporary debate surrounding such "cut and dry" issues as capitalization, amortization, depreciation, taxes, and fixed-asset inventory. Packed with numerous examples and illustrations, this practical book considers such crucial topics as asset classification, base unit, asset value, asset protection in manufacturing, government accounting, regulated utilities, and virtually every type of public and private, profit and nonprofit organization. For controllers, government accountants, accounting managers, and auditors, Accounting for Fixed Assets, Second Edition offers very clear and practical advice -- complete with numerous examples and illustrations -- on how to get the most out of fixed assets and improve your company's balance sheet. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Capital |
| General subdivision |
Accounting. |
| 9 (RLIN) |
20792 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Assets (Accounting) |
| 9 (RLIN) |
71877 |
| 852 ## - LOCATION/CALL NUMBER |
|---|
| -- |
p65.00 |
| -- |
09-14-2002 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
|
| b |
08-06-10 |
| c |
08-06-10 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Books |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
audmc |
| Operator's initials, OID (RLIN) |
09-14-02 |
| Cataloger's initials, CIN (RLIN) |
m |
| First Date, FD (RLIN) |
a |
| -- |
- |
| -- |
eng |
| -- |
nyu |
| -- |
0 |
| 905 ## - LOCAL DATA ELEMENT E, LDE (RLIN) |
|---|
| a |
Raymond H. Peterson is currently the principal of Ray Peterson & Associates, an accounting consulting firm in California. During his career, he has held positions as Director of Financial Accounting for Pacific Bell and Division Manager, Accounting Standards for Bell Communications Research. He also served as treasurer for a number of nonprofit organizations and for twelve years was a member of the Institute of Management Accountants Accounting Standards Committee. |
| 935 ## - |
|---|
| -- |
PO10327-GENZ |
| 945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
|---|
| g |
0 |
| i |
633495 |
| j |
0 |
| l |
audmc |
| n |
Copy Type:01 - Books |
| o |
- |
| p |
238.88 |
| q |
- |
| r |
- |
| s |
- |
| t |
1 |
| u |
0 |
| v |
0 |
| w |
0 |
| x |
0 |
| y |
i10182123 |
| z |
08-06-10 |