{"title":"国家和地方政府实体的基础设施资本化和折旧","authors":"Jean E. Harris","doi":"10.1046/J.0275-1100.1999.01177.X","DOIUrl":null,"url":null,"abstract":"Proposals for capitalizing and depreciating infrastructure foreshadow a significant change in financial reporting for state and local entities. Justifications for present practices are examined. Costs and benefits of proposed changes are reviewed. Alternative practices are described.","PeriodicalId":135866,"journal":{"name":"Wiley-Blackwell: Public Budgeting & Finance","volume":"36 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1999-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"10","resultStr":"{\"title\":\"Capitalization and Depreciation of Infrastructure by State and Local Governmental Entities\",\"authors\":\"Jean E. Harris\",\"doi\":\"10.1046/J.0275-1100.1999.01177.X\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Proposals for capitalizing and depreciating infrastructure foreshadow a significant change in financial reporting for state and local entities. Justifications for present practices are examined. Costs and benefits of proposed changes are reviewed. Alternative practices are described.\",\"PeriodicalId\":135866,\"journal\":{\"name\":\"Wiley-Blackwell: Public Budgeting & Finance\",\"volume\":\"36 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1999-12-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"10\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Wiley-Blackwell: Public Budgeting & Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1046/J.0275-1100.1999.01177.X\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Wiley-Blackwell: Public Budgeting & Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1046/J.0275-1100.1999.01177.X","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Capitalization and Depreciation of Infrastructure by State and Local Governmental Entities
Proposals for capitalizing and depreciating infrastructure foreshadow a significant change in financial reporting for state and local entities. Justifications for present practices are examined. Costs and benefits of proposed changes are reviewed. Alternative practices are described.
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