Operational budget - this shows the ongoing impact of holding assets through reporting depreciation. An organisation may also utilise ‘off-balance sheet’ assets in its day-today operations under leasing agreements or other arrangements that would not show up in the balance sheet.
Asset register – it's a register is more than an accounting record, where it's everything writing on it. it also provides key information required for forward planning such as expected useful lives, replacement values and the purpose for which assets are being used.
Asset management plan – a multi-year asset management plan provides a framework for decisions to acquire, maintain, replace and retire capital assets.
Business cases - given the multi-year significance of capital investment decisions, it would generally be appropriate for organisations to adopt different, and more extensive, submission and approval arrangements for capital decisions than those applied to the operational budget.
Operational budget - this shows the ongoing impact of holding assets through reporting depreciation. An organisation may also utilise ‘off-balance sheet’ assets in its day-today operations under leasing agreements or other arrangements that would not show up in the balance sheet. Asset register – it's a register is more than an accounting record, where it's everything writing on it. it also provides key information required for forward planning such as expected useful lives, replacement values and the purpose for which assets are being used.Asset management plan – a multi-year asset management plan provides a framework for decisions to acquire, maintain, replace and retire capital assets. Business cases - given the multi-year significance of capital investment decisions, it would generally be appropriate for organisations to adopt different, and more extensive, submission and approval arrangements for capital decisions than those applied to the operational budget.
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