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Chapter 30 - Capital Assets |
| 30.10 | About the Capital Asset Policies |
| 30.10.10 | Purpose of these policies | July 1, 2001 |
| 30.10.20 | Authority for these policies | June 1, 2016 |
| 30.10.30 | Applicability of these policies | June 1, 2016 |
| 30.10.40 | Responsibilities of the State Agency | June 1, 2016 |
| 30.10.50 | Policies differ in cases of absolute title and residual title | July 1, 2021 |
| 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, 2021 |
| 30.20.20 | When to capitalize assets | July 1, 2021 |
| 30.20.22 | Assets not capitalized | July 1, 2001 |
| 30.20.30 | Definition of a lease | July 1, 2021 |
| 30.20.35 | Accounting for right-to-use lease agreements | July 1, 2021 |
| 30.20.40 | Accounting for lease-to-own agreements | July 1, 2021 |
| 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 and amortization policy | July 1, 2021 |
| 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, 2021 |
| 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 | Capital asset inventory tags | July 1, 2015 |
| 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, 2021 |
| 30.40.40 | Adding capital assets to the inventory | July 1, 2021 |
| 30.40.45 | Removing capital assets from the inventory | July 1, 2021 |
| 30.40.50 | Department of Enterprise Services requires information about surplus property | Jan. 1, 2012 |
| 30.40.80 | 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 codes list and useful life schedule | July 1, 2021 |
| 30.50.20 | Schedule B - Location (county) codes | July 1, 2001 |