N.M. Admin. Code tit. 2, ch. 20, pt. 1 - ACCOUNTING AND CONTROL OF FIXED ASSETS OF STATE GOVERNMENT, ACCOUNTING FOR ACQUISITIONS AND ESTABLISHING CONTROLS

  1. § 2.20.1.1 - ISSUING AGENCY
  2. § 2.20.1.2 - SCOPE
  3. § 2.20.1.3 - STATUTORY AUTHORITY
  4. § 2.20.1.4 - DURATION
  5. § 2.20.1.5 - EFFECTIVE DATE
  6. § 2.20.1.6 - OBJECTIVE
  7. § 2.20.1.7 - DEFINITIONS
  8. § 2.20.1.8 - FIXED ASSET ACCOUNTING SYSTEM
  9. § 2.20.1.9 - CLASSIFICATION OF FIXED ASSETS
  10. § 2.20.1.10 - VALUATION OF ASSETS
  11. § 2.20.1.11 - GENERAL ACCOUNTING PROCEDURES
  12. § 2.20.1.12 - DEPRECIATION
  13. § 2.20.1.13 - BETTERMENTS AND REPLACEMENTS
  14. § 2.20.1.14 - EXPENDITURES FOR MAINTENANCE AND REPAIRS
  15. § 2.20.1.15 - FIXED ASSET CONTROLS
  16. § 2.20.1.16 - ANNUAL INVENTORY
  17. § 2.20.1.17 - IMPAIRMENT
  18. § 2.20.1.18 - DISPOSITION OF FIXED ASSETS

Notes

N.M. Admin. Code tit. 2, ch. 20, pt. 1
HISTORY OF 2.20.1 NMAC
Pre-Nmac History: The material in this sub-part is derived from that previously filed with the State Records Center and Archives under:
GSD 86-507, Standard Fixed Asset Control And Accounting Regulation, 7/10/1986.
GSD 88-101, Standard Fixed Asset Control And Accounting 3/1/1988.
History of Repealed Material: 2.20.1 NMAC - Accounting And Control Of Fixed Assets Of State Government, Accounting For Acquisitions And Establishing Controls filed 9/16/199, Repealed 12/31/2019.
Other History: GSD 88-101, Standard Fixed Asset Control and Accounting (filed 3/1/88) renumbered, reformatted and replaced by 1 NMAC 1.2.1, Accounting and Control of Fixed Assets of State Government - Accounting for Acquisitions and Establishing Controls, effective 9/30/1999.
2.20.1 NMAC - Accounting And Control Of Fixed Assets Of State Government, Accounting For Acquisitions And Establishing Controls was replaced by 2.20.1 NMAC - Accounting And Control Of Fixed Assets Of State Government, Accounting For Acquisitions And Establishing Controls effective 12/31/2019.

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