- 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
Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use
| Number | Respondent(s) | Affiliation | Letter |
|---|---|---|---|
| 1 | Tammy L. Smutny | HUD | |
| 2 | Marc Rappaport | NOAA | |
| 3 | Carla Krabbe | Social Security Administration | |
| 4 | Anita Jones | Environmental Protection Agency | |
| 5 | Robert Kienitz | Department of Defense | |
| 6 | Gordon T. Alston | Department of Commerce | |
| 7 | Ronald DiLustro | NASA-Facilities Engineering Division | |
| 8 | Nadine Tremper | NASA-OCFO | |
| 9 | Douglas Glenn | Department of the Interior | |
| 10 | Andrew C. Lewis | GWSCPA | |
| 11 | Christopher H. Flaggs | U. S. Department of State | |
| 12 | Melanie R. Cenci | U. S. Department of Agriculture-OCFO | |
| 13 | Alexis M. Stowe | General Services Administration-OCFO | |
| 14 | Mark E. Easton | Department of Defense-OCFO | |
| 15 | Elliot P. Lewis | Department of Labor | |
| 16 | William Joe | Office of Personnel Management-OCFO | |
| 17 | William Fleming | Securities and Exchange Commission | |
| 18 | Eric S. Berman | Association of Government Accountants | |
| 19 | Cynthia D. Simpson | Department of Labor – OCFO | |
| 20 | Amanda Nelson | KPMG | |
| 21 | April Stephenson | Department of Energy | |
| 22 | Edward Murray | Department of Veterans Affairs – DCFO | |
| 23 | Carole Y. Banks | Department of the Treasury |
