Capital Assets Accounting

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Capital assets are often the largest single element on a government’s statement of net position and represent an area of accounting and financial reporting that is very different for governments than the private sector. This session will focus on key topics such as which costs should be capitalized when capital assets are acquired, constructed, developed or improved, governmental fund accounting for transactions, internal control over capital assets, and other events related to capital assets.

Speakers

Melinda M. Gildart, CPA, MBA

Melinda M. Gildart, CPA, MBA

Deputy Director, Financial Management Division, Texas Department of Transportation

James W. Ramsey

James W. Ramsey

Partner, Eide Bailly, LLP

Todd Buikema, CPA

Todd Buikema, CPA

Assistant Director for Publications, Chicago Office