Office of E-Government & Information Technology: Circulars
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OMB 2012 Circular A-11, Appendix J for FY14 Budget (August 3, 2012) (6 pages, 73.2 mb)
This document provides principles of budgeting for capital asset acquisitions.
OMB 2012 Circular A-11, Appendix K for FY14 Budget (August 3, 2012) (2 pages, 54.7 mb)
This document identifies selected OMB guidance and other references regarding capital assets.