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University of Tennessee, Knoxville

1992

Finance

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Full-Text Articles in Public Administration

General Fixed Asset Accounting, Dick Phebus Sep 1992

General Fixed Asset Accounting, Dick Phebus

MTAS History

A MUNICIPALITY'S FIXED ASSETS are tangible assets bought or obtained through past transactions or events. They include buildings, equipment, improvements other than buildings, and land. In the private sector, these assets are generally referred to as property, plant, and equipment.

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