- About
- Standards
- Board Activities
- Projects
- Active Projects
- Concepts – The Financial Report
- Concepts – Federal Entity
- Deferral of the Transition to Basic Information for Long-Term Projections
- Investments and Other Equity Interests in Non-Federal Entities
- Leases
- Natural Resources
- Performance Reporting
- Public Private Partnerships
- Reporting of Budgetary Information in Financial Reports
- Risk Assumed
- Statement of Net Cost
- Archived Projects
- AICPA Omnibus
- Application of the Liability Definition
- Asbestos-Related Liabilities
- Concepts – Elements
- Concepts – Measurement Attributes
- Concepts – Objectives
- Deferred Maintenance & Asset Impairment
- Earmarked Funds (Evaluating Existing Standards)
- Estimating the Historical Cost of General Property, Plant, and Equipment
- FASB Reporting by Federal Entities
- Fiscal Sustainability Reporting: SFFAS 36
- Grant Programs: Accrual Estimates
- Heritage Assets and Stewardship Land
- Inter-Entity Costs
- Managerial Cost Accounting – Federal Reporting Model
- Reporting Changes in Assumptions and Other Issues
- Social Insurance
- Staff Implementation Guidance 31.1: Guidance for Implementation of Statement of Federal Financial Accounting Standards 31, Accounting for Fiduciary Activities
- Stewardship Investments
- Active Projects
- Resources
- Technical Inquiries
- Newsroom
G-PP&E Use
The Use Sub-Group of the AAPC G-PP&E is tasked with researching and determining the challenges to implementing SFFAS No. 6 in the areas of construction-in-progress, useful life, and composite/group depreciation. Other areas impacting use of PP&E compliance with the standards will also be documented, as we clarify interpretation by:
- Determining the status of Federal agencies’ compliance with SFFAS No. 6
- Determining the actions and level of effort needed to attain Federal compliance with SFFAS No. 6 for the “use” portion of the PP&E lifecycle.
- Furthering efforts towards PP&E use policies and practices that are compliant with SFFAS No. 6.
The Use sub-group is being co-chaired by Fredrick Carr, Department of Defense – Air Force and Kyle Fugate, Department of Defense – Navy. If you are interested in joining the use sub-group please contact one of the co-chairs by email or telephone.
Fredrick Carr – Fredrick.Carr@pentagon.af.mil – 703.697.3972
Kyle Fugate – Kyle.Fugate@navy.mil – 202.685.6718
- Meetings/Agendas/Minutes
- Roster of Members
- Draft Guides
- Other Guides
- About AAPC
- Original Technical Releases (Unamended)
- AAPC Task Forces
- Issue Submission
- AAPC Meetings
- AAPC Newsroom
