Description |
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When reporting an asset and the associated depreciation expense, the RPA Preponderant Using Organization at the end of the reporting period shall report the asset on financial statements.
RPA Preponderant Using Organization Code must reflect the lowest level of the organization, i.e. the actual organization utilizing the largest quantity of the unit of measurement.
If analysis of the Asset Allocation User Organization Code shows that organization has more than 50% of the asset capacity and that organization has its own financial statement, then further analysis is required to determine if they are the preponderant using organization.
Services may maintain their list of Organization Codes but shall report to OSD using Codes as published in the RPAD end of year guidance document. |
Comments |
Business Rule Extra Properties |
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Business Rule Number: | 720182 |
APG Compliant? | |
Business Rule Category: | Action Assertion |
Business Rule Level: | Operational |
Business Rule Source Type: | Compliance Requirement |
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