Accounting for Capital Assets: A Guide for State and Local Governments

Stephen J. Gauthier is director of the Technical Services Center of the Government Finance Officers Association of the United States and Canada (GFOA). In his more than two decades at the GFOA, Gauthier has authored numerous publications, including Governmental Accounting, Auditing, and Financial Reporting (Blue Book). In addition, he is the editor of the GFOA s subscription newsletter GAAFR Review and a regular contributor to Government Finance Review. Gauthier also is well known as presenter for the GFOA' s Annual Governmental GAAP Update teleconference and as a speaker at the GFOA s annual conference and national training seminars. Before joining the GFOA, Gauthier served as the research and technical review manager for the Tennessee Division of State Audit in Nashville. Gauthier received his Ph.D. from Vanderbilt University and is a certified public accountant.