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General
Capitalization of assets
Valuation of capital assets on hand
Bundling of assets (whole asset vs. component approach)
Future site restoration costs
Leasehold improvements
Amortization of capital assets
Transfers of capital assets
Effective date

Other Related Documents

Alternate Format(s)
Printable Version

Treasury Board Accounting Standard 3.1 - Capital Assets

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Table of Contents

General

Capitalization of assets

Valuation of capital assets on hand

Bundling of assets (whole asset vs. component approach)

Future site restoration costs

Leasehold improvements

Amortization of capital assets

Transfers of capital assets

Effective date

 
  Table of Contents Next