Urban Natural Resources as Capital Assets
A review of GASB 34, capital assets, and urban forests. Discusses GASB 34 approaches for treating capital assets, depreciation, and problems that urban forest managers face in capitalizing an appreciating assets (i.e. trees).
Publisher: American Forests
Presentation: Engineering Green (2003 National Urban Forest Conference)
Jan 24, 2011
Capital Assets, GASB 34
National
Leaf characteristics, Assets, GASB 34