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Accounting and Reporting Capital Leases
Guidance to improve financial reporting about leasing transactions. The guidance affects all Head Start grantees that lease capital assets, such as real estate and equipment.
Final
Issued by: Administration for Children and Families (ACF)
Issue Date: December 04, 2019
DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.