GASB 34 & 35 Depreciation and Financial Reporting Exhibits
- Attachments 1 through 24 of the June 12, 2002 Campus GASB Implementation Memo
- Record in the June 2002 campus general ledgers.
- IRM No. 2: Reconciliation of CFSAST and EFA100 Files to General Ledger per CFS125
- Exhibit 1--Reconciliation of CFSAST to General Ledger per CFS (updated April 19, 2002)
- Exhibit 2--Reconciliation of EFA100 to General Ledger per CFS (updated April 19, 2002)
- IRM No. 15: Worksheet to Determine Total Amount of Capitalized Expenditures to be Eliminated from Current Funds (as of November 1, 2001)
- IRM No. 22: Worksheets for Journal Entries for Recording Depreciation of Capital Assets (as of March 11, 2002)
- IRM No. 102: Worksheets to Support the Capital Assets Disclosure
- Exhibit 1--Capital Asset Activity: Summary of Original Cost Activity
- Exhibit 2--Capital Asset Activity: Summary of Accumulated Depreciation Activity (to be completed by UCOP)
- Exhibit 3--Capital Asset Activity: Major Construction and Land Report (Updated August 5, 2003)
- IRM No. 103: Worksheets to Support the Indebtedness Disclosure
- Exhibit 1--Current and Noncurrent Financing Activity: MD&A Worksheet
- Exhibit 2--Current and Noncurrent Financing Activity: Detail of Current and Noncurrent Financing Activity (For 6/30/02)
- Exhibit 2A--Current and Noncurrent Financing Activity: Detail of Current and Noncurrent Financing Activity (For 6/30/01)
- Exhibit 3--Current and Noncurrent Financing Activity: Future Debt Service for Leases and Mortgages
- Exhibit 3A--Current and Noncurrent Financing Activity: Detail Support-Equipment Capital Leases
- IRM No. 105: Worksheets to Support the Other Noncurrent Liability Disclosure
- Exhibit 1--Current and Noncurrent Liability Activity: Other Noncurrent Liability Activity
- Exhibit 1A--Current and Noncurrent Liability Activity: Other Noncurrent Liability Activity-Detail
- IRM No. 125: Statement of Net Position
- Exhibit 1a--Mapping of Codes by Fund Group on the Statement of Net Assets
- IRM No. 126, Addendum C: Summary of June 30, 2000 and 2001 Adjustments for Deferred or Accrued Restricted Funds (as of September 17, 2001)
- IRM No. 127: Accrued Interest Expense Payable Summary for the Fiscal Year Ended June 30, 2001
- IRM No. 131: Worksheets for Journal Entries for Implementation of GASB Statement 24 Reporting Requirements
- IRM No. 150: Statement of Revenues, Expenses and Changes in Net Position
- Exhibit 1a--Mapping of Codes by Fund Group on the Statement of Revenues, Expenses and Changes in Net Assets
- Exhibit 2--Transaction Codes to Record Transfers
- IRM No. 151: Worksheets to Calculate the Scholarship Allowance Amount
- Exhibit 1--Short Form Method to Calculate the Scholarship Allowance Amount
- Exhibit 2--Long Form Method to Calculate the Scholarship Allowance Amount, Parts 1 and 2
- Exhibit 3--Scholarship Allowance Reclassification Summary for the Fiscal Year Ended June 30, 2001 (as of September 18, 2001)
- IRM No. 175: Statement of Cash Flows
- Exhibit 1--Mapping of Codes by Fund Group on the Statement of Cash Flows
- Exhibit 3--Statement of Net Assets / Statement of Cash Flows Cross Reference
- Exhibit 4--Statement of Revenues, Expenses and Changes in Net Assets / Statement of Cash Flows Cross Reference
