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state seal Chapter 30 - Capital Assets

30.10 About the Capital Asset Policies
30.10.10 Policies in this chapter are minimum standards July 1, 2001
30.10.15 Definition of a capital asset July 1, 2012
30.10.20 Authority for these policies July 1, 2001
30.10.30 Applicability July 1, 2001
30.10.40 Agency responsibilities July 1, 2001
30.10.50 Policies differ in cases of absolute title and residual title July 1, 2001
30.10.60 Assets in use by subtenant agencies July 1, 2001

30.20 Valuing, Capitalizing, Depreciating and Reconciling Capital Assets
30.20.10 How to value capital assets July 1, 2009
30.20.20 When to capitalize assets Mar. 17, 2010
30.20.22 Assets not capitalized July 1, 2001
30.20.30 Definition of a capital lease July 1, 2014
30.20.40 Accounting for capital leases Mar. 17, 2010
30.20.50 Capital assets acquired through Certificates of Participation (COP) July 1, 2009
30.20.60 Accounting for infrastructure June 1, 2012
30.20.70 Depreciation policy Feb. 1, 2011
30.20.80 Non-depreciable transportation-related infrastructure assets reported using the modified approach June 1, 2002
30.20.90 Impairment of capital assets and related insurance recoveries July 1, 2005
30.20.95 Reconciliation of capital assets July 1, 2012

30.30 Marking and Identifying Capital Assets
30.30.10 Mark all inventoriable capital assets July 1, 2001
30.30.20 How capital assets should be marked July 1, 2001
30.30.30 When it is OK not to mark a capital asset July 1, 2009
30.30.40 Department of Enterprise Services produces capital asset inventory tags Jan. 1, 2012
30.30.50 Capital asset inventory tags and control numbers need to be controlled July 1, 2001

30.40 Capital Asset Inventory Records Policy
30.40.10 Which assets need to be inventoried or cataloged? July 1, 2001
30.40.20 Small and attractive assets July 1, 2014
30.40.30 Capital asset inventory system requirements July 1, 2012
30.40.40 Adding capital assets from the inventory July 1, 2001
30.40.45 Removing capital assets from the inventory July 1, 2012
30.40.50 Department of Enterprise Services requires information about surplus property Jan. 1, 2012
30.40.60 Lost or stolen property July 1, 2008

30.45 Capital Asset Physical Inventory Policy
30.45.10 Physical inventory frequency July 1, 2009
30.45.20 Who should conduct and verify the physical inventory? July 1, 2001
30.45.30 Physical inventory instructions July 1, 2001
30.45.40 Physical inventory reconciliations July 1, 2001
30.45.50 Retaining physical inventory records July 1, 2001

30.50 Capital Asset Class and Location Code Tables
30.50.10 Schedule A - Capital asset class code list and useful life schedule

Jan 1, 2014

30.50.20 Schedule B - Location (county) codes July 1, 2001

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