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[DOCX File]Statutory Accounting Principles Working Group
https://info.5y1.org/fasb-accounting-for-leasehold-improvements_1_3b50cd.html
Accounting Practices and Procedures . Manual; SSAP No. 6—Uncollected Premium Balances, Bills Receivable for Premiums, and Amounts Due . From. Agents and Brokers. SSAP No. 16R—Electronic Data Processing Equipment and Software. SSAP No. 19—Furniture, Fixtures, Equipment and Leasehold Improvements. SSAP No. 20—Nonadmitted Assets
gaap accounting for leasehold improvements

[DOCX File]2018 Guide to Local Council Audit - Boy Scouts of America
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The consolidated financial statements are presented in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 958-205, Not-for-Profit Entities, Presentation of Financial Statements. ... Buildings and leasehold improvements. 2 – 50 years. Furniture, fixtures and equipment. 3 – 20 years.
fasb guidance on leasehold improvement

[DOCX File]Statutory Accounting Principles Working Group
https://info.5y1.org/fasb-accounting-for-leasehold-improvements_1_bd8fcf.html
Leasehold improvements that increase the value and enhance the usefulness of the leased asset meet the definition of assets established in SSAP No. 4. Within that definition, such items also meet the criteria defining nonadmitted assets. Accordingly, such assets shall be reported as nonadmitted assets and charged against surplus.
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[DOCX File]Statutory Accounting Principles Working Group
https://info.5y1.org/fasb-accounting-for-leasehold-improvements_1_c14e5f.html
usiness Combinations – Pushdown Accounting, a Consensus of the FASB Emerging Issues Task Force (ASU 2014-17) ... Sale/lease or rental of furniture, fixtures, equipment or leasehold improvements as described in SSAP No. 19—Furniture, Fixtures, Equipment and Leasehold Improvements. Loans to employees, agents, brokers, representatives of the ...
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[DOCX File]Statement of Statutory Accounting Principles No.
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FASB noted that the criticisms associated with previous lease guidance related to the accounting for operating leases in the financial statements of lessees and addressing those concerns with lessee accounting was the focus of the Board. FASB decided not to fundamentally change lessor accounting with the amendments in ASU 2016-02.
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[DOC File]California State University, Northridge
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The leasehold improvements should be depreciated (amortized) over their estimated useful lives or the term of the lease, whichever is shorter. The unamortized portion of the leasehold improvements could be included as a separate caption in the property, plant, and equipment section or the intangible assets section of the balance sheet.
asc 842 leasehold improvements

[DOCX File]Statutory Accounting Principles Working Group
https://info.5y1.org/fasb-accounting-for-leasehold-improvements_1_c03310.html
usiness Combinations – Pushdown Accounting, a Consensus of the FASB Emerging Issues Task Force (ASU 2014-17) ... Sale/lease or rental of furniture, fixtures, equipment or leasehold improvements as described in . SSAP No. 19—Furniture, Fixtures, Equipment and Leasehold Improvements. Loans to employees, agents, brokers, representatives of the ...
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[DOCX File]Harvard University
https://info.5y1.org/fasb-accounting-for-leasehold-improvements_1_3c3e31.html
Leasehold improvements. $100,000 (in total project costs) Moveable furnishings and equipment (MFE) $5,000. Other equipment, vehicles, software, etc. ... Once the Mass Additions process is completed, the Create Accounting process is run to create journal entries that will record the asset costs on the balance sheet. This journal entry results in ...
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Fasb accounting for leasehold improvements