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GAO Reports by subject "Depreciation"

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Date Report No. Title
Date July 24, 2008 Report No. GAO-08-1052T Title

Highway Public-Private Partnerships: Securing Potential Benefits and Protecting the Public Interest Could Result from More Rigorous Up-front Analysis

United States Government Accountability Office GAO For Release on Delivery Expected at 2:00 p.m. EDT Thursday, July 24, 2008 Testimony Before the Subcommittee on Energy, Natural Resources, and Infrastructure, Committee on Finance, U.S. Senate HIGHWAY PUBLICPRIVATE PARTNERSHIPS Securing Potential Benefits and Protecting the Public Interest Could Result from More Rigorous Up-front Analysis Statement...
Date June 26, 2008 Report No. GAO-08-731 Title

Tax Expenditures: Available Data Are Insufficient to Determine the Use and Impact of Indian Reservation Depreciation

United States Government Accountability Office GAO June 2008 Report to the Committee on Finance, U.S. Senate TAX EXPENDITURES Available Data Are Insufficient to Determine the Use and Impact of Indian Reservation Depreciation GAO-08-731 June 2008 TAX EXPENDITURES Highlights Highlights of GAO-08-731, a report to the Committee on Finance, U.S. Senate Accountability Integrity Reliability Available Dat...
Date Oct. 20, 2005 Report No. GAO-06-50R Title

American Battle Monuments Commission: New Approach to Forecasting Exchange Rates for its Foreign Currency Fluctuation Account

United States Government Accountability Office Washington, DC 20548 October 20, 2005 The Honorable Thad Cochran Chairman The Honorable Robert C. Byrd Ranking Minority Member Committee on Appropriations United States Senate The Honorable Kay Bailey Hutchison Chairman The Honorable Dianne Feinstein Ranking Minority Member Subcommittee on Military Construction and Veterans Affairs Committee on Approp...
Date April 3, 1995 Report No. GGD-95-88 Title

Tax Policy: Experience With the Corporate Alternative Minimum Tax

United States General Accounting Office GAO April 1995 Report to the Honorable William J. Coyne, House of Representatives TAX POLICY Experience With the Corporate Alternative Minimum Tax GAO/GGD-95-88 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260125 April 3, 1995 The Honorable William J. Coyne House of Representatives Dear Mr. Coyne: This repo...
Date Feb. 1, 1995 Report No. AIMD-95-34 Title

Budget Issues: The Role of Depreciation in Budgeting for Certain Federal Investments

United States General Accounting Office GAO February 1995 Staff Study BUDGET ISSUES The Role of Depreciation in Budgeting for Certain Federal Investments GAO/AIMD-95-34 Preface In this study we explore the applicability and usefulness of depreciation in federal budgeting for spending on transportation infrastructure, research and development, and human capital. Such spending is intended to provide...
Date June 3, 1993 Report No. GGD/RCED-93-113 Title

Net Farm Income: Primary Explanations for the Difference Between IRS and USDA Figures

United States General Accounting Office - GAO June 1993 Report to the Honorable J. Robert Kerrey, U.S. Senate NET FARM INCOME Primary Explanations for the Difference Between IRS and USDA Figures GAO/GGD/RCED-93-113 GAO United States General Accounting OfTIce Washington, D.C. 20648 General Government Division B-253395 June 3,1993 The Honorable J. Robert Kerrey United States Senate Dear Senator Kerr...
Date April 8, 1988 Report No. HRD-88-65 Title

Medicaid: Little Effect From Legislative Change Permitting Asset Revaluation After Sales

United States General Accounting Office Report to Congressional Committees April 1988 MEDICAID Little Effect F’ rom Legislative Change Permitting Asset Revaluation After Sales GAO/HRD-88-65 United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-223870.8 April 8, 1988 The Honorable Lloyd Hentsen Chairman, Committee on Finance United States SenaW The Honorable Jo...
Date April 17, 1985 Report No. NSIAD-85-26 Title

Government Operations: Examination of the Panama Canal Commission's Financial Statements for Years Ended September 30, 1983 and 1982

d t 1’8, * BY THECOMPTROLLERGENERAL ‘ieport ToThe Corgress OF THEUNITED STATES Examiniation Of ,The Panama Canal Commiss8ion’s Financial Statements ‘For GAO examined the financial’ statements of the Panama Canal Commission for the years ended September 30,1983 and 1982. The examination was made in accordlance with generally accepted government auditing standards. In GAO’s opinion, exce...
Date April 15, 1983 Report No. RCED-83-143 Title

Energy: Data on DOE's Uranium Enrichment Program

bl ;I’ ,, Je STATES GENERAL WASHINGTON, UNITE0 ACCOUNTING D.C. 20548 OFFICE rzll53 AN0 RESOURCES. COMMUNITY. ECONOMIC DEVELOPMENT DIVISION April B-207463 15, 1983 The Honorable Gordon J. Humphrey Subcommittee on Regional Chairman, and Community Development Committee on Environment and Public Works United States Senate Dear Mr. Chairman: "." Subject: ! Data .&n DOE's Uranium 1TGAOyRCED-83-143) En...
Date May 10, 1982 Report No. HRD-82-73 Title

Health: Information on Prospective Reimbursement Systems

UNITED STATES GEhERAL ACCOUNTING OFFICE WASHINGTON, HUP.jAN RESOURCES D.C. 20548 ) DIVISION ~ B-207300 I The Honorable United States Dear Senator Subjects Bob Packwood Senate Packwood: Information on Prospective Systems (GAO/HRD-82-73) Reimbursement MAY 10,1982 Your January 6, 1982, letter posed three questions relative to the use of a prospective reimbursement system under Medicare. Specifically:...
Date April 19, 1982 Report No. CED-82-77 Title

International Affairs: The Federal Communications Commission's International Telecommunications Activities

BY THE’U.S.GENERALACCOUNTING OFFICE lmoq Report To The Chairman, Subcommittee On Government Information And Individual Rights, House Committee On Government Operations The Federal Communications Commission’s International Telecommunications Activities The Federal Communications Commission’s (FCC’s) international telecommunications responsibilities include regulating international communica...
Date March 15, 1982 Report No. PAD-82-30 Title

Transportation: Assessing New York Metropolitan Transit Authority Safe Harbor Leasing Deals

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 PROGRAM DIVISION ANALYSlS March 15, 1982 3-206479 The Honorable Adam Benjamin, Chairman, Subcommittee on Transportation Committee on Appropriations House of Representatives Dear Mr. Chairman: Assessing Authority Jr. Subject: New York Metropolitan Safe Harbor Leasing Transit Deals (PAD-82-30) At the request of your office on February 10...
Date Feb. 4, 1981 Report No. AFMD-81-26 Title

Financial Management: Accounting Changes Needed in the Railroad Industry

Report ToThe Congress OF THE UNITEDSTATES Accounting Changes Needed In The Railroad Industry In contrast to other industries, which use depreciation accounting for capital assests, railroads use a unique “betterment” accounting method for their track structure. GAO believes the Interstate Commerce Commission and the Securities and Exchange Commission should require railroads to adopt depreciat...
Date Feb. 1, 1981 Report No. 114419 Title

Special Publications: Accounting News

ACCOUNTING NEWS February 1981 Federal Accounting and Financial Reporting Principles and Standards Single Audit Steering Committee GAOissued its third exposure draft on the conceptual p. framework..................... 1 An intergovernmental Single Audit Steering Committee has been organized to facilitate the implementation of the single p. 1 audit approach... JFMIP is initiating a study of the capa...
Date Feb. 27, 1979 Report No. 120148 Title

Veterans Affairs: Audit of San Francisco VA Field Office's Financial Statements for Fiscal Year 1978

UNITED STATES GENERAL ACCOUNTING OFFICE REGIONAL OFFICE ' SUITE 900, 1275 MARKET STREET SAN FRANCISCO, CALIFORNIA (415) 556-6200 IN REPLY REFER TO0 94103 40176 Mr. Thomas A. Smith, Field Director Veterans Canteen Service Field Office Veterans Administration FEB 27 1979 Room 1702, 211 Main Street San Francisco, California 94105 Dear Mr. Smith: i> Of0 m - _ We have completed our audit of the San Fra...
Date June 12, 1978 Report No. LCD-78-331 Title

Financial Management: Criteria Applicable to Forthcoming Reappraisal of Eight Air Force Heavy Hammer and Press Leases

Date Aug. 26, 1976 Report No. 090130 Title

Financial Institutions: Examination of the Federal Home Loan Bank Board and Federal Savings and Loan Insurance Corporation's 1975 Financial Statements

UNITUI SUITES GUKWIL &XOUNTING OFFICE WASHINGTON 803 FALL5 REGIONAL OFFICE 2 pl FIFTY FLOOR WEST BROAD STREET CHURCH, ~lRG1NIP 22046 I Mr Garth Marston, Acting Chairman Federal Home Loan Bank Board 2 b.\i320 First Street, NW. WashIngton, D.C. 20552 Dear Mr. Marston: IaLl J We recently completed our examrnation of the Federal Home Loan Bank Board and Federal Savlngq and Loan Insurance CorporatLon's...
Date May 12, 1976 Report No. ID-76-59 Title

Financial Management: Examination of Financial Statements of the Inter-American Foundation, Fiscal Years 1975 and 1974

CONGRESS 38 llllllllllllllllllllllllllllllllllllllllllllllllll LM099350 Examination Of Financial Statements Inter-American Foundation Fiscal Years 1975 And 1974 ID-76-59 t4AY IX1976 COMPTROLLER GENERAL WASHINGTON. OF D.C. THE UNITED STATES 205d6 B-135075 . To the President of the Senate and the Speaker of the House of Representatives cI We have examined the accompanying statements of financial con...
Date Jan. 22, 1976 Report No. PSAD-76-65 Title

National Defense: Depreciation Charged to Government Work by Selected Major Defense Contractors

B-183781 ! I I,-. The Honorable lrliiliam Proxmire Chairman, Subcoiniteee on Priori",ies and Economv in Government Joint Econon'ic Committee Congress of the lln'ted States Dear !4r. Chair-iiian: 7 f I-! 1 ^ 'I In you 1etWr of Aprii '28, 7975, you reqlrested that we undertake a stt;dy of&&preci? tion charged tc Government work by selected major defw:Ecs contractors_j! You were Darticuiarly concerne...
Date May 1, 1975 Report No. 094608 Title

Financial Management: Cost Accounting Standard No. 409

STATEMENT OF THE HONORABLE ELMER B. STAATS, CHAIRMAN COST ACCOUNTING STANDARDS BOARD BEFORE THE ECONOMIC STABILIZATION SUBCOMMITTEE OF THE COMMITTEE ON BANKING AND CURRENCY UNITED STATES HOUSE OF REPRESENTATIVES COST ACCOUNTING'!TANDARD NO. 409 MAY 1, 1975 ," Mr. Chairman and Members of the Subcommittee: opportunity to discuss Capital Cost Accounting Assets. There Standard has been and defense Thi...
Date April 14, 1975 Report No. 094613 Title

Financial Management: Cost Accounting Standard No. 409

STATEMENT OF THE HONORABLE ELMER B. STAATS, CHAIRMAN COST ACCOUNTING STANDARDS BOARD ' BEFORE THE PRODUCTION AND STABILIZATION SUBCOMMITTEE OF THE COMMITTEE ON BANKING, HOUSING AND URBAN AFFAIRS UNITED STATES SENATE ON COST ACCOUNTING STANDARD NO. 409 APRIL 14, 1975 Mr. Chairman and Members of the Subcommittee: this opportunity to discuss Capital Cost Accounting Assets. There Standard has berr and...
Date Aug. 28, 1974 Report No. 093120 Title

Financial Management: Bureau of the Census Needs To Revise Its Depreciation Rates for Mechanical Assets and Related User Charges

.’ 1.. A (rl... I UNITED STATESGENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 GENERAL GOVERNMENT DIVISION llllllllllllllllllllllllllllllllllllllllll ’ x LM093120 ’ The . : l%.mln;able i Henry .. : B, -4 Tamer .,.;;., ,A> Assistant Secretary %r AdminlstratPon Department of Cbtierce 8a December 9, 1971, we issued the IBureau services revfsc a’report &a the Directox+, depreciation rates Bur...
Date April 12, 1971 Report No. 088946 Title

Financial Management: Financial Activities of Missouri River Basin Integrated Projects for Fiscal Year 1969

Mr. Harold E. Aldrich regional IXrector, Region 6 Bureau of Recl~atio~ P.0. BQX 2553 BiZlings, Montana 59103 Dear Mr. Aldrich: The General. AccounC.t~g Office has made a review of the operations of the Ffissouri River Basin (MRB) Project and the integrated projects in Regilara 6 and Region through June 30, 3.969. The review was performed Department of the Xnterior, and the On1aha of the Brnreau of...
Date Feb. 25, 1971 Report No. 089334 Title

Financial Management: Financial Activities of Missouri River Basin Integrated Projects for Fiscal Year 1969

UNITED STATES GENERAL ACCWNTING OFFICE CIVIL DlWSlON FE5 2 5 1976 Dear General Clarke: We have completed a review of certain financial activities of the Missouri River Basin Integrated Projects consisting of the six main-stem projects of the Corps plus those projects of the Bureau of Reclamation within the Missouri River Basin that have been integrated for power operations. The overall results of ...
Date Jan. 16, 1970 Report No. B-114877 Title

Financial Management: Financial Management of Bureau of the Mint Operations Needs Improvement