ࡱ> ceb 5bjbjVV .@<<_+++++???8wL4?Ft(!F#F#F#F#F#F#F.HJ#FQ+***#F++tF\!\!\!*F++!F\!*!F\!\!6@B}/?pj}A FF0FA<K2K8BK+B8F"h\!FFF#F#F PFFFF****KFFFFFFFFF : GASB 51 Accounting and Financial Reporting for Intangible Assets The Governmental Accounting Standards Board (GASB) has issued Statement No. 51, Accounting and Financial Reporting for Intangible Assets. The Statement is effective for fiscal year 2010 and must be in place at the beginning of the fiscal year (July 1, 2009) for states to properly report and account for intangible assets. GASB Statement No. 34 provided some guidance regarding intangible assets. Statement No. 51 established additional requirements for intangible assets to reduce inconsistencies and enhance comparability between states. We ask for your assistance by replying to this questionnaire so we may help each department implement this new accounting standard. GASB Statement No. 51 defines intangible assets as an asset 1) that lacks physical substance, 2) is nonfinancial in nature (cannot be receivables or prepayment of goods), and 3) has an initial useful life that extends beyond a single reporting period. Examples of intangible assets include easements, water rights, timber rights, patents, trademarks, and computer software. 1. Based on the definition above, does your department have intangible assets?  FORMCHECKBOX Yes  FORMCHECKBOX No 2. What types of intangible assets does your department have? (Check all that apply.)  FORMCHECKBOX Easements  FORMCHECKBOX Mineral rights  FORMCHECKBOX Water rights  FORMCHECKBOX Patents  FORMCHECKBOX Trademarks  FORMCHECKBOX Computer software  FORMCHECKBOX Other (explain below) 3. Are all of your departments intangible assets capitalized as an asset in Advantage?  FORMCHECKBOX Yes  FORMCHECKBOX No 4. What types of intangible assets are not capitalized as an asset in Advantage? (Mark all that apply.)  FORMCHECKBOX Easements  FORMCHECKBOX Mineral rights  FORMCHECKBOX Water rights  FORMCHECKBOX Patents  FORMCHECKBOX Trademarks  FORMCHECKBOX Computer software  FORMCHECKBOX Other (explain below) 5. Does your department know the historical cost of the intangible asset currently not capitalized in Advantage?  FORMCHECKBOX Yes  FORMCHECKBOX No Intangible assets are considered internally generated if they are 1) created or produced by an agency or an entity contracted by the agency, or 2) if they are acquired from a third party but require more than minimal incremental effort on the part of the department to begin to achieve the expected level of service capacity. An example of an internally generated intangible asset is computer software created by a department or a consultant, such as Advantage. 6. Based on the definition above, does your department have internally generated intangible assets?  FORMCHECKBOX Yes  FORMCHECKBOX No 7. What types of internally generated intangible assets does your department have?  FORMCHECKBOX Computer software (most common)  FORMCHECKBOX Other (please explain)  FORMTEXT       GASB Statement No. 51 will require Application Development costs relating to creating or producing internally generated intangible assets (i.e. computer software) to be capitalized. Examples of Application Development costs include costs (including payroll costs) related to software configuration, software interfaces, coding, installation to hardware, testing, etc. 8. For each of the following ranges of development costs, please indicated the number of internally generated software projects your department has undertaken in state fiscal year 2012. Less than $250,000  FORMTEXT       $250,000 to $500,000  FORMTEXT       $500,000 to $1,000,000  FORMTEXT       Over $1,000,000  FORMTEXT       GASB Statement No. 51 will require all internally generated intangible assets (i.e. computer software) developed on or after July 1, 2009 to be capitalized. 9. Is your department currently in the process or will be in the process of internally developing computer software?  FORMCHECKBOX Yes  FORMCHECKBOX No 10. Does your department have a method of tracking all application development costs for internally generated software?  FORMCHECKBOX Yes  FORMCHECKBOX No 11. Please briefly describe this method.  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