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KDE Capital Asset Guide
KDE Capital Asset Guide

... The Department of Education originally prepared this Capital Asset Guide to help districts implement the reporting requirements of Governmental Accounting Standards Board (GASB) Statement No. 34 Basic Financial Statements and Management’s Discussion in 2003. The challenge for local school districts ...
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Internal Revenue Code section 1031

For former Section 1031 of the National Defense Authorization Act of 2012 (U.S.), see Indefinite Detention: Section 1021Under Section 1031 of the United States Internal Revenue Code (26 U.S.C. § 1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.
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