QHRRP 9000-300
Capitalization vs Expense
Review/update responsibility |
Finance |
Revision |
14 Oct 2024 |
Reference |
CCRE Article II Section 2.1(c) |
Policy |
Capitalization guidelines issued by the American Institute of Certified Public Accounts (AICPA) for Common Interest Realty Associations (CIRAs) will be used to determine when community common property and equipment will be capitalized and when it will be expensed. |
In this section |
This section covers the following topics.
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