An analysis of capitalization of property in the U.S. Coast Guard.
Conlan, Thomas Ford.
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This thesis studies the system used by the Coast Guard to capitalize property. Capitalization impacts upon both the physical accountability for property and the accuracy of financial records. The system for property capitalization and control is analyzed first by reviewing the accounting principles applicable to all Federal agencies. Implementation of the property accounting system is then evaluated through field research at the USCG Group Office, Monterey, California After consideration of issues relevant to capitalization problems in current practice, improvements to the system are recommended. This thesis concludes that, with proper implementation, the system will provide the required control. Recommendations are concerned with correcting the system's implementation problems.
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