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Vivek Kundra, Federal Chief Information Officer, Office of Management and Budget, Geospatial Line of Business OMB Circular A-16 Supplemental Guidance (Nov. 10, 2010) (full-text).
This supplemental guidance to OMB Circular No. A-16 labeled federal geospatial data a capital asset, and referred to its acquisition and management in terms analogous to financial assets.