Land is a fixed asset that cannot be depreciated. The acquisition or disposal of a fixed asset is recorded on a company's cash flow statement under the cash flow from investing activities.

With a clear understanding of their fixed assets, companies can make more informed decisions about future investments, ...

There are three stages of a fixed asset's life cycle: 1) acquisition, 2) maintenance, and 3) sale or disposal. There are situations were bulk purchases are considered capital such as large furniture ...

All other HEETF equipment must remain on the active inventory for 7 years. HEETF equipment shall not be turned in to Fixed Assets Management for surplus/disposal during the retention period. In ...

When fixed assets (standalone permanent equipment or capital fabrications) or tagged property acquired with sponsored award funds is ready for disposal, the department obtains approvals from OCG, PAO, ...

Surplus property is a component of the Office of Fixed Asset Management ... to the Financial Reporting Director for approval for disposal from Banner inventory. Removal of capitalized and ET assets ...