Status of Technical Bulletin No. 83-1

Accounting for the Reduction in the Tax Basis of an Asset Caused by the Investment Tax Credit

Status

Issued: July 1983

Effective Date:
None stated; Technical Bulletins issued prior to June 30, 1984, indicate only the date of issuance.

 

Affects:
No other pronouncements

 

Affected by:
Superseded by FAS 96, paragraph 203(p), and FAS 109, paragraph 286(s)

 


Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides