A comparison between real property accounting practices in the United States Navy and generally accepted accounting principles.
Degon, Robert John.
Fremgen, James M.
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This thesis compares real property accounting practice in the United States Navy with generally accepted accounting principles. Major differences are summarized. Economic analysis of real property investment alternatives is discussed. Primary emphasis is placed on the field level use of economic analysis in the Navy, and comparisons are made with economic analysis methods utilized in the private sector. Using determined accounting differences, valuation of real property in the Navy is compared to that in the private sector. The use of real property accounting data in economic analysis is discussed. Navy decisions dependent upon real property replacement values are considered with respect to Navy accounting practice.
RightsThis publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
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