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APPA Library

"Boston College: The Application of Depreciation Accounting in a University Environment"
Author: Callnan, Michael T.
Published In: Financial Planning Guidelines for Facility Renewal and Adaption
Date: 1989

Describes college's funding strategies.  Through its capital budget, the university provides funding for renewal/replacement and alteration/renovation.  Funding sources are gifts and grants, unexpended depreciation reserves, and long-term debt financing.  Defines and reviews depreciation accounting.



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