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New Mexico Administrative Code

Part 1

Accounting and Control of Fixed Assets of State Government,

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Fixed Asset Accounting System 9Classification of Fixed Assets 10Valuation of Assets 11General Accounting Procedures 12Depreciation 13Betterments and Replacements 14Expenditures for Maintenance and Repairs 15Fixed Asset Controls 16Annual Inventory 17Impairment 18Disposition of Fixed Assets