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Download full textForrester, Robert T.; Collins, Stephen J. – 1988
Information on depreciation concepts, accounting procedures, and reporting formats in not-for-profit institutions is provided. Details are included on the requirements and implications of the Financial Accounting Standards Board's Statement of Financial Accounting Standards no. 93 (FASB 93). Following highlights of FASB 93, an overview looks at…
Descriptors: Buildings, Colleges, Educational Finance, Equipment Evaluation
Forrester, Robert T.; Wesolowski, Leonard V. – Business Officer, 1983
The approach of adopting depreciation rather than use allowance in order to recover more accurately the cost of college buildings and equipment used on federal projects is considered. It is suggested that depreciation will offer most colleges and universities a higher annual recovery rate, and an opportunity for better facilities planning. For…
Descriptors: Assessed Valuation, College Buildings, Equipment Utilization, Facility Inventory
Forrester, Robert T. – Business Officer, 1992
A revision in the federal regulations governing audits of student financial aid programs will require changes in present practices concerning student aid "servicers" that administer financial aid in small institutions and may lead to modifications in servicing contracts and financial terms. The new requirements are described in detail. (MSE)
Descriptors: College Administration, Compliance (Legal), Contracts, Federal Regulation
