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The Disposal Estimated Net Realizable Value Amount must be recorded in US dollars and cents.
Disposal Estimated Net Realizable Value Amount may have a value of "0" (zero).
Any difference in the book value of the PPE and its expected net realizable value must be recognized as a gain or a loss in the period of adjustment.
The Disposal Estimated Net Realizable Value Amount of each real property asset shall be adjusted at the end of each fiscal year and any further adjustments in value recognized as a gain or a loss.
There must be a Disposal Estimated Net Realizable Value Amount recorded for each valid Disposal Actual Cost Amount.
There must be a Disposal Estimated Net Realizable Value Amount recorded for each valid Disposal Actual Proceed Amount. |
Comments |
Business Rule Extra Properties |
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Business Rule Number: | 720057 |
APG Compliant? | |
Business Rule Category: | Action Assertion |
Business Rule Level: | Operational |
Business Rule Source Type: | Compliance Requirement |
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