Financial Statement Guidance Memoranda

The policy documents listed below are in pdf format:
 

• FSGM 2001-01 Capitalizable Internal Use Software
   
• FSGM 2000-02 Amendment to FSGM 2000-01
   
• FSGM 2000-01 Recognition of Employee Pension and Post Retirement Benefit Expenses
   
• FSGM 1999-03 Recognition of Employee Pension and Post Retirement Benefit Expenses
   
• FSGM 1999-02 Recognition of Federal Employees' Compensation Act Actuarial Liabilities
   
• FSGM 1998-04 Recognition of Federal Employees' Compensation Act Actuarial Liabilities
   
• FSGM 1998-02 Capitalization Threshold for Property
   
• FSGM 1998-01 Annual Reporting Due Dates