Financial Reporting Frequently Asked Questions

	Financial Reporting
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	Frequently Asked Questions
	What is a capital asset? Where can I find the Annual Financial Statements? How do I prepare the Current Year & Project Reports? How do I record an equipment asset? PDF & MS files below may be viewed/printed via viewers for [Adobe] [Excel] [Word] Q1: What is a capital asset? A: Capital assets are defined in the publication, “The California State University, GAAP Reporting Manual, Chapter 13: Capital Asset Guide" [PDF]. For more information, review the document: Capital Assets - Std. Reports 18 & 19 [PDF] [Excel]. [return] Q2: Where can I find the Annual Financial Statements? A: The Annual Financial Statements are available here. [return] Q3: How do I prepare the Current Year & Project Reports? A: Instructions for preparing the Current Year Report and the Current Year Project Report may be found here: [PDF] [Word]. [return] Q4: How do I record an equipment asset? A: See the Equipment Management Guidelines, developed by the CSU Financial Officers Association, re: Executive Order 649 [PDF].
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