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Rule Title: FIXED ASSET INVENTORY
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Department: EDUCATION, DEPARTMENT OF
Chapter: SPECIAL ACCOUNTING PRACTICES
Subchapter: GAAP
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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10.10.407    FIXED ASSET INVENTORY

(1) All school districts shall maintain fixed asset inventory and depreciation records to allow reporting of fixed assets in conformity with generally accepted accounting principles.

History: 20-9-102, 20-9-201, MCA; IMP, 20-9-103, 20-9-213, MCA; NEW, 1990 MAR p. 717, Eff. 4/13/90; AMD, 1994 MAR p. 1824, Eff. 7/8/94; AMD, 2002 MAR p. 1740, Eff. 6/28/02.


 

 
MAR Notices Effective From Effective To History Notes
6/28/2002 Current History: 20-9-102, 20-9-201, MCA; IMP, 20-9-103, 20-9-213, MCA; NEW, 1990 MAR p. 717, Eff. 4/13/90; AMD, 1994 MAR p. 1824, Eff. 7/8/94; AMD, 2002 MAR p. 1740, Eff. 6/28/02.
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