Net Assets
Temporarily Restricted Net Assets Representing Gifts Restricted For Plant Additions | |
Description | Plant is viewed as a sunk cost and not available to support future operations. |
Required | ✓ |
Example |
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Typical Source | Balance Sheet |
Net Assets, Prior Fiscal Year | |
Description | Net assets from the prior fiscal year end |
Required | ✓ |
Example |
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Typical Source | Balance Sheet |
Net Assets, Current Fiscal Year | |
Description | Net assets from current fiscal year end |
Required | ✓ |
Example |
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Typical Source | Balance Sheet |
Unrestricted Net Assets | |
Description | Total unrestricted net assets from the balance sheet - these are the total net assets available. |
Required | ✓ |
Example |
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Typical Source | Balance Sheet |
Temporarily Restricted Net Assets | |
Description | Total temporarily restricted net assets from the balance sheet. |
Required | ✓ |
Example |
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Typical Source | Balance Sheet |
Plant and Equipment
Long Term Debt | |
Description | Debt (such as bonds payable, notes payable, revenue bonds, mortgage notes payable, etc) that is payable in more than one year. |
Required | ✓ |
Example |
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Typical Source | Balance Sheet |
Net Investment In Plant | |
Description | Property, plant & equipment less any related debt. Plant is viewed as a sunk cost and not available to support future operations. |
Required | ✓ |
Example |
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Typical Source | Balance Sheet |
Accumulated Depreciation | |
Description | Accumulated depreciation is often listed in the notes section. |
Required | ✓ |
Example |
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Typical Source | Balance Sheet Notes |
Capital Expenditures | |
Description | Investment in or acquisition of plant, property, or equipment. |
Required | ✓ |
Example |
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Typical Source | Financial Records |