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2000 MILLER GAAP GUIDERestatement and Analysis of Current FASB StandardsJan R. Williams, Ph.D., CPAOUR COMMITMENT TO YOUThank you for ordering the 2000 Miller GAAP Guide. Each year we bring you the best accounting and auditing reference guides on the market. To confirm the technical accuracy and quality control of our materials, Harcourt Professional Publishing voluntarily submitted to a peer review of our publishing system and products.We were not surprised when the SEC Practice Section of the AICPA Division for CPA Firms accepted the unqualified peer review report reproduced in this Guide. (You should provide a copy of this report to your peer review team captain the next time you undergo a peer review.)In addition to peer review, our books, electronic workpapers, and books on CD-ROM undergo strict technical and content reviews by qualified practitioners. This ensures that our guides meet “real-world” standards and applicability. We also rely on our 20 years experience of working to bring you the information you need.In other words, our books are reviewed every step of the wayfrom conception through productionto ensure that we bring you the finest guides on the market.In response to favorable feedback, we continue to publish the most portable book available, putting critical answers at your fingertips when and where you need them. Our guides also contain low-cost, self-study CPE, another way you can make use of the knowledge youll gain from using our guides.Peer-reviewed, technically accurate, convenient, and practicalthe 2000 Miller GAAP Guide shows our commitment to creating books and electronic workpapers you can trust.PEER REVIEW LETTERCaldwell, Becker, Dervin, Petrick & Co., L.L.P.CERTIFIED PUBLIC ACCOUNTANTSJanuary 14, 1997The Board of DirectorsHarcourt Brace & CompanyWe have reviewed the system of quality control for the development and maintenance of GAAP Guide, 1996 edition (“materials”) of Harcourt Brace & Company (the company) in effect for the year ended December 31, 1996 and the resultant materials in effect at December 31, 1996 in order to determine whether the materials are reliable aids to assist users in conforming with those professional standards the materials purport to encompass. Our review was conducted in accordance with the standards for reviews of quality control materials and guidelines for review of continuing professional education programs promulgated by the peer review committee of the SEC practice section of the AICPA Division for CPA Firms.In performing our review, we have given consideration to the following general characteristics of a system of quality control. A companys system for the development and maintenance of quality control materials and continuing professional education programs encompasses its organizational structure and the policies and procedures established to provide the users of its materials with reasonable assurance that the materials are reliable aids to assist them in conforming with professional standards in conducting their accounting and auditing practices. The extent of a companys quality control policies and procedures for the development and maintenance of the materials and the manner in which they are implemented will depend upon a variety of factors, such as the size and organizational structure of the company and the nature of the materials provided to users. Variance in individual performance and professional interpretation affects the degree of compliance with prescribed quality control policies and procedures. Therefore, adherence to all policies and procedures in every case may not be possible. As is customary in a review of quality control materials and continuing professional education programs, we are issuing a letter under this date that sets forth comments related to certain policies and procedures or compliance with them or to the resultant materials. None of these matters were considered to be of sufficient significance to affect the opinion expressed in this report.Our review and tests were limited to the system of quality control for the development and maintenance of the aforementioned materials of Harcourt Brace & Company and to the materials themselves and did not extend to the application of these materials by users of the materials nor to the policies and procedures of individual users.In our opinion, the system of quality control for the development and maintenance of the quality control materials and continuing professional education programs of Harcourt Brace & Company was suitably designed and was being complied with during the year ended December 31, 1996 to provide users of the materials with reasonable assurance that the materials are reliable aids to assist them in conforming with those professional standards the materials purport to encompass. Also, in our opinion, the materials referred to above are reliable aids at December 31, 1996.CALDWELL, BECKER, DERVIN, PETRICK & CO., L.L.P.20750 Ventura Boulevard, Suite 140 - Woodland Hills, CA 91364(818) 704-1040 (213) 873-1040 FAX (818)704-5536PREFACEAs part of The Complete Miller GAAP Library for Business, the 2000 Miller GAAP Guide explains and analyzes promulgated accounting principles in the highest level of the GAAP hierarchy in use today. This edition is current through the issuance of FASB Statement 137.New Pronouncements and Outstanding Exposure DraftsFASB Statement 134Accounting for Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking EnterpriseFASB Statement 135Rescission of FAS-75 and Technical CorrectionsFASB Statement 136Transfer of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for OthersFASB Statement 137Deferral of Effective Date of Statement No. 133FASB Exposure DraftConsolidated Financial Statements: Purpose and PolicyFASB Exposure DraftAccounting for Certain Liabilities Related to Closure and Removal of Long-Lived AssetsFASB Exposure DraftRescission of FASB Statement No. 53FASB Exposure DraftTransfer of Assets Involving a Not-for-Profit Organization That Raises or Holds Contributions for OthersFIN Exposure DraftAccounting for Certain Transactions Involving Stock CompensationAlso new in this edition: Computer software chapter and expanded Cross-Reference to the Complete Miller Library for Business, which will help you pinpoint guidance by pronouncement.IMPRESSTM Cross-Referencesstands for the Integrated Miller Professional Reference and Engagement Series System. It is the system by which all Miller publications are thoroughly cross-referenced to one another on a chapter-by-chapter basis. The system is designed to facilitate comprehensive research and to assure that you will always find the complete answers you need. The IMPRESSTM Comprehensive Table of Contents shows the system in its entirety across all Miller publications. The IMPRESSTM Cross-References at the beginning of each chapter refer you to corresponding chapters in other publications as well as to related chapters in the 2000 Miller GAAP Guide.The foundation of the IMPRESSTM system is the GAAP hierarchy of authoritative accounting pronouncements, established by Statement on Auditing Standards (SAS) 69. The 2000 Miller GAAP Guide is based on Category A pronouncementsthe highest level in the hierarchy. The 2000 Miller GAAP Implementation Manual covers Categories B through D. See “About the GAAP Hierarchy” for more about this structure.How to Use the 2000 Miller GAAP GuideThe 2000 Miller GAAP Guide organizes accounting pronouncements alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible.Material can be located several ways: The IMPRESSTM Table of Contents locates the chapter in which a particular topic is covered, and the Cross-Reference shows the chapter in which a particular pronouncement is discussed. The Index provides quick accurate reference to needed information. In addition, the Miller Complete GAAP Library is available on CD-ROM. Researching the Miller GAAP Guide and the Miller GAAP Implementation Manual is now easier than ever.The Miller GAAP Guide is written in clear, understandable language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practice illustrations and examples demonstrate and clarify specific accounting principlesThe Practice Pointers throughout this edition do just that: they point out in plain English how to apply the standards just discussed.Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature. Although no attempt is made to resolve apparent errors and conflicts in the promulgated pronouncements, these items are brought to your attention.To facilitate research, the Miller GAAP Guide also includes extensive codification references to pertinent paragraphs of the original pronouncements.The Disclosure Index, which contains many of the required and recommended disclosures currently in use. It was designed to assist the preparer, reviewer, or auditor of financial statements in determining whether the necessary and most current disclosures have been made. The Self-Study CPE Program divides the material in the 2000 Miller GAAP Guide into four separate modules for efficient and thorough study. The 2000 Miller GAAP Guide meets accounting industry standards overseen by the peer review system. Documents covering the peer review of this book are reprinted for your reference.AcknowledgmentsThe author and publisher thank Joseph V. Carcello, Ph.D., CPA, University of Tennessee, for suggesting many improvements to the 2000 Miller GAAP Guide. They would also like to thank James Woy, CPA, for his technical review of new FASB pronouncement material. A special thanks goes out to Sidney Bernstein, Shelly Bowen, and Rachel de la Vega for their tireless efforts, as well as their patience, in bringing this edition to press.AbbreviationsThe following abbreviations are used throughout the text to represent accounting and auditing principles:APBAccounting Principles Board OpinionsARBAccounting Research BulletinsASRAccounting Series ReleaseFASFASB Statements of Financial Accounting StandardsFINFASB InterpretationsSASStatement on Auditing StandardsSOPAICPA Statements of PositionABOUT THE AUTHORJan R. Williams, Ph.D., CPA, is the Ernst & Young Professor of Accounting and Associate Dean in the College of Business Administration at the University of Tennessee, Knoxville, where he has been on the faculty since 1977. Formerly, he was on the faculties of the University of Georgia and Texas Tech University. He received a Ph.D. in business administration, major in accounting, from the University of Arkansas and is a CPA licensed in Arkansas and Tennessee.Dr. Williams has, for many years, been actively involved in the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and several other professional organizations. Throughout his career, he has taught continuing professional education for CPAs. In 1994, Dr. Williams received both the Tennessee Society of CPAs and the AICPA Outstanding Accounting Educator Award. At the time this book is being printed, he is president-elect of the American Accounting Association and will serve as president of that organization in 1999/2000.ABOUT THE GAAP HIERARCHYThe meaning of the term generally accepted accounting principles (GAAP) has varied over time. Originally, GAAP referred to accounting policies and procedures that were widely used in practice. As standards-setting bodies and professional organizations increasingly became involved in recording practices and recommending preferred practices, the term came to refer more and more to the pronouncements issued by particular accounting bodies. Today, many different series of authoritative literature exist, some of which are still in effect but are no longer being issued, like APB Opinions and AICPA Accounting Research Bulletins. Otherssuch as FASB Statementscontinue to be issued by accounting organizations.To better organize and make clear what is meant by GAAP, SAS-69 (The Meaning of “Present Fairly in Conformity with Generally Accepted Accounting Principles” in the Independent Auditors Report) established what is commonly referred to as the GAAP hierarchy. The purpose of the hierarchy is to instruct financial statement preparers, auditors, and users of financial statements concerning the relative priority of the different sources of GAAP used by auditors to judge the fairness of presentation in financial statements. While the GAAP hierarchy appears in the professional auditing literature, its importance goes beyond auditors: Preparers, users, and others interested in financial statements must understand the sources of GAAP that underlie those statements.SAS-69 defines the GAAP hierarchy by outlining four categories of established accounting principles. Because these sources of accounting principles arose over five decades and were promulgated by different groups, some conflicts exist among them. The four categories of GAAP correspond to these principles relative authoritativeness. Higher categories carry more weight and must be followed when conflicts arise. When two or more sources of GAAP within a given level of the hierarchy disagree on a particular transaction, the approach that better portrays the substance of the transaction should be followed.In addition to the four levels, the GAAP hierarchy recognizes other types of accounting literature that may be useful in resolving financial reporting problems when issues have not been covered in established sources of GAAP.The figure below displays the four levels of established principles that are supported by authoritative accounting literature, as well as the additional sources of GAAP, and the corresponding Miller coverage.GAAP HierarchyMiller CoverageLEVEL A*FASB Statements of Financial Accounting Standards (FAS)2000 Miller GAAP Guide FASB Interpretations (FIN)2000 Miller GAAP GuideAPB Opinions (APB)2000 Miller GAAP GuideAccounting Research Bulletins (ARB)2000 Miller GAAP Guide LEVEL B*FASB Technical Bulletins (FTB)2000 Miller GAAP Implementation ManualAICPA Industry Audit and Accounting Guides2000 Miller Engagement SeriesAICPA Statements of Position (SOP)2000 Miller GAAP Implementation ManualLEVEL C* Consensus Positions of the Emerging Issues Task Force (EITF)2000 Miller GAAP Implementation Manual AICPA AcSEC Practice Bulletins (PB)2000 Miller GAAP Implementation ManualLEVEL D*AICPA Accounting Interpretations (AIN)2000 Miller GAAP Implementation ManualFASB Implementation Guides (FIG)2000 Miller GAAP Implementation ManualSEC and FASB Staff Positions (Topic Ds)2000 Miller GAAP Implementation ManualIndustry practices widely recognized and prevalent2000 Miller GAAP Implementation Manual*All four levels are covered monthly in the Miller GAAP Update Service.Other Accounting LiteratureFASB Concepts Statements (CON)APB StatementsAICPA Issues PapersInternational Accounting Standards Committee Statements (2000 Miller International Accounting Standards)GASB Statements, Interpretations, and Technical Bulletins (2000 Miller Governmental GAAP Guide)Pronouncements of other professional associations and regulatory bodiesAICPA Technical Practice AidsAccounting textbooks, handbooks, and articlesACCOUNTING RESOURCES ON THE WEBThe following World Wide Web addresses are just a few of the resources on the Internet that are available to practitioners. Because of the evolving nature of the Internet, some addresses may change. In such a case, refer to one of the many Internet search engines, such as Yahoo! ().AICPA American Accounting Association FASB http:/www.rutgers.edu:80/Accounting/raw/fasb/Federal Tax Code Search http:/www.tns.lcs.mit.edu:80/uscode/Fedworld GASB General Accounting Office Harcourt Brace Professional Publishing House of Representatives IRS Digital Daily Library of Congress Office of Management and Budget Securities and Exchange Commission Thomas Legislative Research INTEGRATED MILLER PROFESSIONAL REFERENCE AND ENGAGEMENT SERIES SYSTEM stands for the Integrated Miller Professional Reference and Engagement Series System. It is the system by which all Miller publications are thoroughly cross-referenced to one another on a chapter-by-chapter basis. The system is designed to facilitate comprehensive research and to assure that you will always find the complete answers you need.COMPREHENSIVE TABLE OF CONTENTSGenerally Accepted Accounting PrinciplesMiller Guide ChapterIMPRESS Topic2000 Miller GAAP Guide2000 Miller GAAP Implementation Manual2000 Miller Governmental GAAP Guide 2000 Miller GAAS Guide (section no.)2000 Miller Not-for-Profit ReportingAccounting Changes11342, 420Accounting Policies and Standards222, 3411, 420, 431, 544 9Advertising3 Balance Sheet Classification 348, 14, 17, 195, 6Bankruptcy and Reorganization 5Business Combinations467Capitalization and Expense Recognition Concepts 75, 6Cash Flow Statement585, 610Changing Prices69623Computer Software710Consolidated Financial Statements8117Contingencies, Risks, and Uncertainties91218, 213376Convertible Debt and Debt with Warrants1013Deferred Compensation Contracts1128Depreciable Assets and Depreciation1214, 25, 315Development Stage Enterprises13Earnings per Share1414Equity Method151514, 157Extinguishment of Debt1616176Financial Instruments171714Foreign Operations and Exchange1818Government Contracts1915Impairment of Long-Lived Assets2019Income Taxes212013Installment Sales22Intangible Assets2321Interest Costs Capitalized245Interest on Receivables and Payables 2522Interim Financial Reporting2623722Inventory272414331Investments in Debt and Equity Securities282515, 163325, 9Leases292620, 30, 31Long-Term Construction Contracts302725Long-Term Obligations31306, 11Nonmonetary Transactions3228105, 10Pension Plans Employers332922, 29Pension Plans Settlements an