Asset Directives Memoranda - Central Accounts Payable Division -- Office of the State Comptroller
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Asset Management and Inventory Directives

DATE

SUBJECT

RESOURCES

January 4, 2023 Asset Management and Inventory Directive #6  - Implementation of GASB Statement No. 99, Accounting and Financial Reporting for Leases and Subscription Based Information Technology Arrangements (SBITA)  
March 30, 2023 Asset Management and Inventory Directive #5a  - Update � Changes to Implementation of GASB Statement No. 96, Subscription-Based Information Technology Agreements
April 5, 2022 Asset Management and Inventory Directive #5  - Superseded � Please use Asset Management and Inventory Directive #5a for updated information.  
June 29, 2021 Asset Management and Inventory Directive #4 - Implementation of GASB Statement No. 87, Accounting and Financial Reporting for Leases
September 17, 2010 Asset Management Directive #3a - Implementation of GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets - Permanent Land Easements  
August 31, 2010 Asset Management and Inventory Directive #3 - Implementation of GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets  
June 16, 2010 Asset Management and Inventory Directive #2a - Update - Changes to the Asset Management and Inventory Security Roles  
March 22, 2010 Asset Management and Inventory Directive #2 - Changes to the Asset Management and Inventory Security Roles  
June 17, 2009 Asset Management Directive #1 - Real Property Assets and Revised CO-59 Form  
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