Disposal of Public Goods: The Dilemma of Undoing the Goods of the Extinct Rede Ferroviária Federal S.A.

Authors

  • Duanne Emanuel Leal Guimarães Universidade Federal de Santa Maria (UFSM)
  • Raimunda Macilena da Silva de Oliveira Universidade Federal de Santa Maria (UFSM)
  • Gessé Ferreira Dias Departamento Nacional de Inaestrutura de Transportes
  • Cristiano Sausen Soares Universidade Federal de Santa Maria (UFSM)

DOI:

https://doi.org/10.21118/apgs.v14i4.13269

Abstract

Context of the case: This teaching case presents a situation experienced in the public sector, pointing out the complexity of solving issues related to the management of public goods, especially regarding their undoing.

Dilemma of the case: In the particular case, the non-operational movable assets of the extinct Rede Ferroviária Federal SA (RFFSA) were destined to the National Department of Transport Infrastructure (DNIT), however, the autarchy intends to carry out the undoing of these assets, since they are useless for the performance of their activities. The student was invited to occupy the position of the undoing committee, as well as the managers, indicating the possible actions for the recognition, measurement, disclosure and destination of assets from RFFSA.

Case closure: At the end of the case, it is recommended that the lecturer commenting in general terms on how DNIT has been proceeding in relation to the dilemma, addressing both accounting issues and the choice of the modality of undoing assets.

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Published

2022-11-17

How to Cite

Leal Guimarães, D. E., da Silva de Oliveira, R. M., Ferreira Dias, G., & Sausen Soares, C. (2022). Disposal of Public Goods: The Dilemma of Undoing the Goods of the Extinct Rede Ferroviária Federal S.A. Administração Pública E Gestão Social, 14(4). https://doi.org/10.21118/apgs.v14i4.13269

Issue

outubro-dezembro 2022: 14(4)

Section

Teaching Case

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