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If a PHA begins to depreciate as of the purchase date or completion of the physical improvement, where does it show the accumulated depreciation expense on the FDS?

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If a PHA begins to depreciate as of the purchase date or completion of the physical improvement, where does it show the accumulated depreciation expense on the FDS?

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A PHA would show the accumulated depreciation expense on FDS Line Item No. 166 of the program where this asset is recorded. (e.g., Comp. Grant Program, Section 8 Program, Low Rent Program, etc.).

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