№ files_lp_4_process_2_61150
This document provides guidance for federal entities on accounting for property, plant, and equipment (PP&E) that has been removed from service or is impaired, including the recognition of temporary or permanent removal, depreciation, and impairment loss estimates.
Year: 2026
Region / City: United States
Topic: Accounting for PP&E Removal and Impairment
Document Type: Technical Release
Organization: Bureau of the Fiscal Service
Author: General Ledger and Advisory Branch
Target Audience: Federal entities and accounting professionals
Effective Date: Fiscal Year 2026
Approval Date: 06/06/2011
Revision Dates: 05/03/2012, 09/01/2025
Amendment Date: 2025
Applicable Standards: FASAB Technical Release (TR) 14, SFFAS 44, SFFAS 59, TR 21
Impacted Entities: Federal agencies
Purpose: Clarification of accounting procedures for removal and impairment of PP&E
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