OFFICE
OF MANAGEMENT AND BUDGET
Accounting
for Internal Use Software
AGENCY:
Office of Management and Budget
ACTION:
Notice of Document Availability
SUMMARY:
This Notice indicates the availability of the tenth Statement
of Federal Financial Accounting Standards (SFFAS), "Accounting for
Internal Use Software." The statement was recommended by the Federal
Accounting Standards Advisory Board (FASAB) and adopted in its entirety
by the Office of Management and Budget (OMB).
ADDRESSES:
Copies of SFFAS No. 10, "Accounting for Internal Use Software,"
may be obtained for $4.00 each from the Superintendent of Documents,
Government Printing Office, Washington, DC 20402-9325 (telephone
202-512-1800), Stock No. 041-001-00524-2.
FOR
FURTHER INFORMATION CONTACT: Kim Geier (telephone: 202-
395-6905), Office of Federal Financial Management, Office of Management
and Budget, 725 17th Street, NW, Room 6025, Washington, DC 20503.
SUPPLEMENTARY
INFORMATION: This Notice indicates the availability of
the tenth Statement of Federal Financial Accounting Standards (SFFAS),
"Accounting for Internal Use Software." The standard was recommended
by the Federal Accounting Standards Advisory Board (FASAB) and adopted
in its entirety by the Office of Management and Budget (OMB) on
October 9, 1998.
Under
a Memorandum of Understanding among the General Accounting Office,
the Department of the Treasury, and OMB on Federal Government
Accounting Standards, the Comptroller General, the Secretary of
the Treasury, and the Director of OMB decide upon principles and
standards after considering the recommendations of FASAB. After
agreement to specific principles and standards, they are published
in the Federal Register and distributed throughout the
Federal Government.
This
Notice is available on the OMB home page on the Internet which
is currently located at /OMB/, under the caption "Federal Register."
Sheila
Conley,
Acting Controller
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