№ lp_1_2_19399
File format: docx
Character count: 14539
File size: 42 KB
Guidance describing accounting requirements under GASB 87 for lease contract amendments, detailing when changes constitute modifications or terminations and how lessees recognize remeasurement, asset adjustments, and related reporting based on governmental accounting standards.
Year:
Not specified
Jurisdiction:
United States
Accounting standard:
GASB Statement No. 87
Subject:
Lease accounting
Document type:
Accounting guidance
Issuing body:
Governmental Accounting Standards Board
Applicable entities:
Lessees in governmental entities
Scope:
Lease modifications and terminations
Accounting treatment:
Remeasurement, partial termination, full termination
Related tools:
GASB 87 Lessee Modification Template
Audit relevance:
Subject to review by the California State Auditor
Source reference:
SCO GASB 87 reporting instructions
Authoring organization:
State Controller’s Office
Price: 8 / 10 USD
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The product description is provided for reference. Actual content and formatting may differ slightly.
Year:
2020
Region / City:
United States
Topic:
Child Care Subsidy Termination
Document Type:
User Guide
Organization / Institution:
EEC (Early Education and Care)
Author:
CCFA
Target Audience:
Subsidy Administrators
Period of Validity:
Not specified
Approval Date:
Not specified
Date of Changes:
June-July 2020
Year:
2024
Region / City:
North Carolina, USA
Topic:
Public Sector Accounting, Employee Benefits
Document Type:
Guidance / Analysis
Organization:
Guilford County, North Carolina
Author:
[email protected]
Target Audience:
Government financial officers, auditors
Applicable Period:
FY25 beginning balances, fiscal year ending June 30, 2025
Accounting Standard:
GASB 101
Methodology:
LIFO and FIFO flow assumptions for compensated absences
Employee Data Reference:
Average service years 7.6, workforce ~3,000
Sick Leave Policy:
8 hours earned per month, vacation cap 240 hours per year
Year:
2020
Region / City:
Georgia
Subject:
Renewable energy procurement program
Document Type:
Regulatory Order
Agency / Organization:
Georgia Public Service Commission
Author:
Georgia Power
Target Audience:
Commercial and Industrial customers
Effective Period:
From 2020 onward
Approval Date:
January 23, 2020
Amendment Date:
N/A
Note:
Year
Region / City:
Texas
Theme:
Accessibility Modifications
Document Type:
Application Form
Organization / Institution:
GLO (General Land Office)
Author:
GLO Designated Representative
Target Audience:
Applicants requesting design modifications due to disability
Effective Period:
Not specified
Approval Date:
Not specified
Amendment Date:
Not specified
Note:
Year
Year:
2023
Region / City:
N/A
Topic:
Energy, Distributed Energy Resources (DER)
Document Type:
Guidance Document
Organization:
N/A
Author:
N/A
Target Audience:
DER applicants, utility operators
Effective Period:
N/A
Approval Date:
N/A
Date of Changes:
N/A
Context:
The document provides guidance on material and non-material modifications for DER applications in the SIR application process.
Year:
2024
Region / City:
Georgia
Subject:
Battery Energy Storage System Procurement
Document Type:
Final Proposal Approval
Organization / Institution:
Georgia Power Company
Author:
Georgia Power Company
Target Audience:
Bidders, Regulatory Bodies
Effective Period:
Winter 2027-2028
Approval Date:
July 22, 2024
Amendment Date:
N/A
Year:
2026
Region / City:
United States
Topic:
Contracting Requirements, Facilities Maintenance
Document Type:
Instructional Guidelines
Organization / Institution:
General Services Administration (GSA)
Author:
General Services Administration
Target Audience:
Contractors, Agencies
Period of Validity:
Ongoing
Approval Date:
Not specified
Date of Amendments:
2026
Year:
2024
Region / City:
Georgia, USA
Topic:
All-Source Capacity Request for Proposal (RFP)
Document Type:
Official Order
Agency / Institution:
Georgia Public Service Commission
Author:
Georgia Public Service Commission
Target Audience:
Bidders, energy companies, stakeholders in energy procurement
Period of Validity:
2029-2031
Approval Date:
May 23, 2024
Amendment Date:
June 6, 2024
Year:
2024
Region / City:
Minnesota
Topic:
Home Modification, Accessibility, Disability Services
Document Type:
Guide
Organization / Institution:
Minnesota Department of Human Services
Author:
Unknown
Target Audience:
Lead agencies, service providers, people receiving EAA waiver services
Effective Period:
Ongoing
Approval Date:
4/24/24
Date of Changes:
None
Year:
2020
Location:
Mount Pleasant, SC, USA
Subject:
Stormwater management and construction modifications
Document type:
Technical review letter
Organization:
Town of Mount Pleasant
Author:
Devay Dandy, NPDES Coordinator
Recipient:
Mike Firestone, Mount Pleasant Waterworks
Permit number:
SCR10Z5L4
Project file number:
U19-06-029
Attachments:
NOI, Form B, Previous MS4 Approval
Land disturbance area:
2.9 acres
Year:
2021
Region / City:
California
Topic:
Education, Teacher Credentialing
Document Type:
Official Notice
Organization / Institution:
Commission on Teacher Credentialing
Author:
Commission on Teacher Credentialing
Target Audience:
Educational policymakers, teachers, and other stakeholders in education
Period of Validity:
Not specified
Approval Date:
Not specified
Date of Modifications:
July 2021, May 2021, July 2021
Year:
2025
Region / City:
Texas
Topic:
Roadway construction, specifications, and contractor guidelines
Document type:
Technical specification
Organization / Institution:
Texas Department of Transportation (TxDOT)
Author:
Kevin
Target audience:
Contractors, Designers, Construction Managers
Effective period:
October 09, 2025
Approval date:
October 09, 2025
Modification date:
Not specified
Year:
2025
Region / City:
California
Topic:
Energy, Green Tariff Programs
Document Type:
Resolution
Institution:
Public Utilities Commission of the State of California
Author:
Energy Division
Target Audience:
Utility companies, energy providers, community choice aggregators
Effective Period:
Ongoing
Approval Date:
July 24, 2025
Amendment Date:
N/A
Year:
2023
Event:
Girls Folkstyle Nationals and Tour of America Events
Type of Document:
Official Rule Modification
Institution:
USA Wrestling
Author:
JOWC
Target Audience:
Wrestlers, Coaches, Officials, Organizers
Approval Date:
October 1, 2024
Effective Period:
Ongoing
Changes Date:
October 1, 2024
Note:
Year
Subject:
Soccer, Small-Sided Games
Document Type:
Rules
Organization / Institution:
DCSA
Target Audience:
Coaches, Players, Referees
Contextual description:
This is a set of rules for small-sided soccer games under 10 years old, detailing player requirements, equipment, substitutions, and game conduct.