Abstract: . . .  and Discount Rates for Benefit-Cost Analysis of Federal Programs, revised January 22, 2002. Office of Management and Budget, OMB Bulletin No. 01-09, Form and Content of Agency Financial Statements, September 25, 2001. Office of Management and Budget, OMB Circular A-11, Preparation, Submission, and Execution of the Budget, Appendix B - Scoring Lease-Purchases and Leases of Capital Assets, July 25, 2003. Tierney, Cornelius E., Federal Accounting Handbook, John Wiley & Sons, Inc., 200. Wolk, Harry I., Tearney, Michael G, Dodd, James L., Accounting Theory: A Conceptual and Institutional Approach, South-Western College Publishing, fifth edition, Chapter 17 Leases. Page 90 90 Proposed Legislation: H.R. 2573, Public Private Partnership Act of 2003 . . .
. . .  September 25, 2001. Office of Management and Budget, OMB Circular A-11, Preparation, Submission, and Execution of the Budget, Appendix B - Scoring Lease-Purchases and Leases of Capital Assets, July 25, 2003. Tierney, Cornelius E., Federal Accounting Handbook, John Wiley & Sons, Inc., 200. Wolk, Harry I., Tearney, Michael G, Dodd, James L., Accounting Theory: A Conceptual and Institutional Approach, South-Western College Publishing, fifth edition, Chapter 17 Leases. Page 90 90 Proposed Legislation: H.R. 2573, Public Private Partnership Act of 2003 H.R. 2548, Federal Property Asset Management Reform Act of 2003  . . .
. . .  provides four additional criteria which relate to the level of private sector risk involved in a lease-purchase agreement. This is necessary because, for budget purposes, there is a distinction between lease-purchases with more or less risk. This distinction is not made in the financial reports and, therefore, FASAB does not include the four criteria related to risk levels. 98 "Operating leases" of PP&E are leases in which the Federal entity does not assume the risks of ownership of the PP&E. Multi-year service contracts and multi-year purchase contracts for expendable commodities are not capital leases. 99 "Estimated economic life of leased property" is the estimated remaining period during which the property is expected to be economically usable . . .
. . .  Submission, and Execution of the Budget, Appendix B - Scoring Lease-Purchases and Leases of Capital Assets, July 25, 2003. Tierney, Cornelius E., Federal Accounting Handbook, John Wiley & Sons, Inc., 200. Wolk, Harry I., Tearney, Michael G, Dodd, James L., Accounting Theory: A Conceptual and Institutional Approach, South-Western College Publishing, fifth edition, Chapter 17 Leases. Page 90 90 Proposed Legislation: H.R. 2573, Public Private Partnership Act of 2003 H.R. 2548, Federal Property Asset Management Reform Act of 2003  . . .
--3000,4,375,2943,163953