Volume V - Assets
|1||Recognition and Accounting for Assets||Approved 06/26/2019|
|2||Cash, Fund Balance with Treasury, and Imprest Funds||Approved 03/16/2022|
[Previously Fund Balance with Treasury–See Vol V Ch 2]
[Previously Cash Held Outside Treasury–See Vol V Ch 2]
[Previously Earmarked Funds–See Vol II Ch 2F]
|6||Accounts and Interests Receivables||Approved 06/21/2021|
[Previously Interest Receivable–See Vol V Ch 6]
|7||Loans Receivable (VBA)||Approved 11/26/2019|
|8||Inventories, Materials, and Supplies||Approved 07/14/2021|
[Previously Operating Materials and Supplies–See Vol V Ch 8]
[Previously Stockpile Materials–See Vol V Ch 8]
|9||General Property, Plant, and Equipment||Approved 07/13/2022|
|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 05/11/2022|
|13||Accounting for Internal Use Software||Approved 02/26/2020|
|14||Heritage Assets and Stewardship Land||Approved 08/11/2022|
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