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Section PS 4230 - Capital Assets Held by Not-for-Profit Organizations

Applies to:

  • Accounting for capital assets held by GNPOs.
  • Accounting for capital assets recognized under PSG-2, Leased Tangible Capital Assets, and PSG-5, Sale-leaseback Transactions.

Does not apply to:

  • Items held as part of a collection (see Section PS 4240, Collections held by Not-for-Profit Organizations).

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