Capital Asset Information & GASB 34
- GASB Website
- Guide to Local Government Capital Assets (PDF, 310 KB)
- GASB 34 Infrastructure Reporting (PDF, 2.5 MB)
- Deflation Method - Completed Sample (Excel, 115 KB)
- Deflation Method - Blank Sample (Excel, 95 KB)
- Actual Cost Method - Completed Sample (Excel, 80 KB)
- Actual Cost Method - Blank Sample (Excel, 60 KB)
- Deflation Factors Worksheet (Excel, 45 KB)