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Notice of Issuance of Statement of Federal Financial Accounting Standard 35, Estimating the Historical Cost of General Property, Plant, and Equipment-Amending Statements of Federal Financial Accounting Standards 6 and 23

---
identifier: "/us/fr/E9-25104"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Notice of Issuance of Statement of Federal Financial Accounting Standard 35, Estimating the Historical Cost of General Property, Plant, and Equipment-Amending Statements of Federal Financial Accounting Standards 6 and 23"
title_number: 0
title_name: "Federal Register"
section_number: "E9-25104"
section_name: "Notice of Issuance of Statement of Federal Financial Accounting Standard 35, Estimating the Historical Cost of General Property, Plant, and Equipment-Amending Statements of Federal Financial Accounting Standards 6 and 23"
positive_law: false
currency: "2009-10-19"
last_updated: "2009-10-19"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Federal Accounting Standards Advisory Board"
document_number: "E9-25104"
document_type: "notice"
publication_date: "2009-10-19"
agencies:
  - "Federal Accounting Standards Advisory Board"
fr_citation: "74 FR 53499"
fr_volume: 74
fr_action: "Notice."
---

#  Notice of Issuance of Statement of Federal Financial Accounting Standard 35, Estimating the Historical Cost of General Property, Plant, and Equipment—Amending Statements of Federal Financial Accounting Standards 6 and 23

**AGENCY:**

Federal Accounting Standards Advisory Board.

**ACTION:**

Notice.

*Board Action:* Pursuant to 31 U.S.C. 3511(d), the Federal Advisory Committee Act (Pub. L. 92-463), as amended, and the FASAB Rules of Procedure, as amended in April, 2004, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 35, Estimating the Historical Cost of General Property, Plant, and Equipment—Amending Statements of Federal Financial Accounting Standards 6 and 23.

The standard is available on the FASAB home page *http://www.fasab.gov/standards.html* . Copies  can be obtained by contacting FASAB at (202) 512-7350.

**FOR FURTHER INFORMATION CONTACT:**

Wendy Payne, Executive Director, at (202) 512-7350.

**Authority:**

Federal Advisory Committee Act, Public Law 92-463.

Dated: October 14, 2009.

Charles Jackson,

Federal Register Liaison Officer.