Volume V - Assets - Office of Finance
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Office of Finance

 

Volume V - Assets

Gray binders in a bookcase with one green binder pulled out

ChapterTitleDate
1 Recognition and Accounting for Assets Approved 06/26/2019
2 Cash and Fund Balance with Treasury Approved 07/07/2014
3 Reserved
[Previously Fund Balance with Treasury–See Vol V Ch 2]
Rescinded 07/07/2014
3A Reserved
[Previously Cash Held Outside Treasury–See Vol V Ch 2]
Rescinded 07/07/2014
4 Reserved
[Previously Earmarked Funds–See Vol II Ch 2F]
Rescinded 07/24/2013
5 Investments Approved 09/23/2020
6 Accounts and Interests Receivables Approved 06/21/2021
6A Reserved
[Previously Interest Receivable–See Vol V Ch 6]
Rescinded 01/14/2013
7 Loans Receivable (VBA) Approved 11/26/2019
8 Inventories, Materials, and Supplies Approved 07/14/2021
8A Reserved
[Previously Operating Materials and Supplies–See Vol V Ch 8]
Rescinded 05/04/2017
8B Reserved
[Previously Stockpile Materials–See Vol V Ch 8]
Rescinded 05/04/2017
9 General Property, Plant, and Equipment Approved 08/12/2020
10 Other Assets Approved 06/21/2021
10A Foreclosed Property Acquired Approved 02/27/2019
10B Use of VA Appropriated Funds to Purchase Kitchen Appliances Approved 05/27/2010
11 Accounting for Real Property Leases Approved 12/12/2017
12 Accounting for Enhanced-Use Leases Approved 08/16/2019
13 Accounting for Internal Use Software Approved 02/26/2020
14 Heritage Assets and Stewardship Land Approved 03/30/2020
 

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