Description |
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The Acquisition Original Asset Recorded Cost Amount must be obtained from the acquiring document.
An Acquisition Original Asset Recorded Cost Amount must be recorded for each asset to which the Government has acquired interest.
The material amounts must include any reasonable and necessary expenditures such as built-in equipment, site preparation, planning, design, and installation to get the real property asset in place and ready for use.
This represents the cost of real property acquired under a capital lease that is the lesser of either the fair market value or the present value of the rental and other minimum lease payments during the lease term, excluding that portion of the payments representing executory cost to be paid by the lessor as derived from Acquisition.
If a real property asset has an Acquisition Date then the asset must have an Acquisition Original Asset Recorded Cost Amount. |
Comments |
Business Rule Extra Properties |
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Business Rule Number: | 720006 |
APG Compliant? | |
Business Rule Category: | Action Assertion |
Business Rule Level: | Operational |
Business Rule Source Type: | Compliance Requirement |
Reference Material: | |
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CBM Stakeholder(s) (1) |
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RPILM |
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