The papers in this section were prepared by staff and submitted to the Commission for its information and consideration.  The Commission has not necessarily endorsed the views expressed in the papers.

• A Matrix of Capital Budgeting Problems and Options
• Options Presented for Discussion
Planning
• A Longer Term Perspective for Capital Needs
• Information on Federally Owned Capital Assets
• Using Benefit/Cost Analysis
Budgeting
• Dedicated Revenues for Selected Capital
• Investment Targets
• Full Funding for Capital Acquisitions
• Capital Acquisition Funds
• Cost of Labor and Support Services
• Budget Treatment of Leases and Purchases
Acquisition
• Acquisition
Management in use
• Capital Is Often Poorly Maintained
• Disposition of Capital Assets
• Controversies Surrounding Capital Budgeting
• Defining Capital Spending
• Assessing Possible Biases Affecting Investment
• Analyzing Macroeconomic Outcomes
• Synopses of Selected Programs or Projects
Transportation
• Capital Management in the Coast Guard
• Historical Surface Transportation Program Funding and Impact of Recent Reauthorization Bill on Funding Decisions
Defense
• Department of Defense Acquisition Processes
Science
• National Institute of Standards and Technology (NIST) Campus
• Space Station
• Budgeting for Investments in New Facilities for the Department of Energy
• National Science Foundation Research
Information Technology
• Internal Revenue Service (IRS) Modernization
Human Investment
• The Special Supplemental Nutrition Program for Women, Infants and Children (WIC)
Water Resources
• Water Resources Development Projects
• How States Budget for Capital
• Synopses of Accounting Information
• Basic Information about Federal Financial Standards and Statements
• Federal Accounting Standards for Capital Investment
• Consolidated Financial Statements of the United States Government for Fiscal Year 1997
• Financial Management Status Report and Five-Year Plan
 
• Other Reports
• Synopsis of the Capital Programming Guide
• Recommendations of the Grace Commission on Capital Budgeting and Planning
• Depreciation Methods
• Budget Impact of a Capital Budget Framework
• Generational Accounting
• Revised Asset Sale Scoring Rule for BEA Scoring
 
President's Commission to Study Capital Budgeting