Accounting for Imputed Intra-departmental Costs: An Interpretation of SFFAS No. 4: Interpretation of Federal Financial Accounting Standards--Interpretation Number 6
Published: Apr 18, 2003. Publicly Released: Apr 18, 2003.
GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SSFAS). Specifically, this interpretation clarifies that par. 110 of SFFAS No. 4 does not limit the recognition of imputed intra-departmental costs.