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Special Publications: Illustrative Accounting Procedures for Federal Agencies

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Report Type Reports and Testimonies
Report Date Jan. 1, 1962
Report No. 095101
Subject
Summary:

A guideline is presented for the accounting of automatic data processing (ADP) costs. Topics include: (1) identifying ADP activities and significant cost elements; (2) capitalizing equipment and software investment costs; (3) accounting for depreciation; (4) accounting for operational costs; and (5) reporting and billing costs to users.

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