Volume V - Assets
|1||Recognition and Accounting for Assets||07/07/2014|
|2||Cash and Fund Balance with Treasury||07/07/2014|
|3||Fund Balance with Treasury||Rescinded|
|3A||Cash Held Outside Treasury||Rescinded|
|4||Earmarked Funds (See Vol II Ch 2F Funds from Dedicated Collections)||Rescinded|
|6||Accounts and Interests Receivables||01/14/2013|
|6A||Interest Receivable (See Vol V Ch 6 Accounts and Interests Receivables)||Rescinded|
|7||Loans Receivable (VBA)||07/07/2014|
|8||Inventories, Supplies, and Materials||05/04/2017|
|8A||Operating Materials and Supplies (See Vol V Ch 8 Inventories, Supplies, and Materials)||Rescinded|
|8B||Stockpile Materials (See Vol V Ch 8 Inventories, Supplies, and Materials)||Rescinded|
|9||General Property, Plant, and Equipment||05/04/2017|
|10A||Other Assets - Real Estate Owned||08/20/2009|
|10B||Use of VA Appropriated Funds to Purchase Kitchen Appliances||05/27/2010|
|11||Accounting for Real Property Leases||12/12/2017|
|12||Accounting for Enhanced-Use Leases||01/25/2018|
|13||Accounting for Internal Use Software||01/25/2018|
|*Dates are linked to the CFO Approval Memorandum.|
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