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Section 4433 - Tangible Capital Assets Held by Not-for-Profit Organizations

Applies to:

  • Section 4433 applies to accounting for tangible capital assets held by NPOs, including those recognized under Section 3065, Leases, in Part II of the Handbook.

Except as otherwise provided for in this Section:

  • Tangible capital assets are accounted for in accordance with Section 3061, Property, Plant and Equipment, in Part II;
  • Disclosures for impairments of tangible capital assets are provided in accordance with Section 3063, Impairment of Long-lived Assets, in Part II; and
  • Obligations associated with the retirement of capital assets are accounted for in accordance with Section 3110, Asset Retirement Obligations, in Part II

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