United States General Accounting Office, Accounting and Information Management Division. Executive Guide: Leading Practices in Capital Decision-Making (US GAO/AIMD-99-32). United States General Accounting Office, 1999
This publication has been superseded by AIMD-99-32, Executive Guide: Leading Practices in Capital Decision-Making, December 1998. GAO published a guide: (1) summarizing the 12 fundamental practices that have been successfully implemented by organizations recognized for their outstanding capital decisionmaking practices; and (2) providing examples of leading practices from which the federal government may be able to draw lessons and ideas.