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Benefits and Accruals

Benefits and accruals tutorials address topics such as sabbatical leave, deferred compensation, and benefit types.



These tutorials cover donations, pledges, collections, and split interest agreements. 



This category covers functional, natural, and inter-departmental expenses.


Financial Reporting

Tutorials address financial statement presentation and reporting decisions.



This topic covers accruals, payables, bonds, and conditional asset retirement obligations.


Property, Plant and Equipment

Physical plant topics include capitalization, depreciation, land, equipment, building components, and distinguishing between renewals, replacements, and improvements.


Cloud Computing Arrangements

This category addresses cloud-based software agreements and the types of internal costs that can be capitalized.



This category addresses the need for policies in areas such as art collections and use of restricted funds.


Sales and Services


Endowments and Investments

This area is dedicated to endowment and investment accounting and covers topics such as investment types, appreciation, shares or units, spending, and loans.


Sue Menditto

Senior Director, Accounting Policy