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Standards
Summary of Statement No. 99
Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations--an amendment of FASB Statement No. 93 (Issued 9/88)
Summary
This Statement amends FASB Statement No. 93, Recognition of
Depreciation by Not-for-Profit Organizations. It defers the
effective date of Statement 93 to fiscal years beginning on or
after January 1, 1990.