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Table of Contents

• Section 7 Introduction
• 7.1 Capital Asset Definitions and Guidelines
  • 7.1.1 Capital Asset Definitions and Guidelines
  • 7.1.2 Capitalization Thresholds
  • 7.1.3 Capital Asset Acquisition Cost
  • 7.1.4 Capital Asset Donations
  • 7.1.5 Depreciating Capital Assets
  • 7.1.6 Residual Value
  • 7.1.7 Sale of Capital Assets
  • 7.1.8 Disposal Other Disposition of Capital Assets
  • 7.1.9 Exchange of Capital Assets
  • 7.1.10 Capital Asset Impairments
  • 7.1.11 Assets Held in Trust
  • 7.1.12 Controlled Assets
  • 7.1.13 Jointly Funded Capital Assets
  • 7.1.14 Fully Depreciated Capital Assets
  • 7.1.15 Component Depreciation for Certain Capital Assets
• 7.2 Account Number Reference For Capital Assets
• 7.3 Land and Land Improvements
  • 7.3.1 Land Definition
  • 7.3.2 Land Improvement Definition
  • 7.3.3 Depreciation Methodology
  • 7.3.4 Capitalization Threshold
• 7.4 Buildings and Building Improvements
  • 7.4.1 Building Definition
  • 7.4.2 Building Improvement Definition
  • 7.4.3 Depreciation Methodology
  • 7.4.4 Capitalization Threshold
  • 7.4.5 Building Maintenance Expense
• 7.5 Facilities and Other Improvements
  • 7.5.1 Facilities Definition
  • 7.5.2 Other Improvements Definition
  • 7.5.3 Depreciation Methodology
• 7.6 Infrastructure
  • 7.6.1 Infrastructure Definition
  • 7.6.2 Infrastructure Improvements
  • 7.6.4 Maintenance Costs
  • 7.6.5 Preservation Costs
  • 7.6.7 Depreciation Methodology
  • 7.6.8 Capitalization Threshold
• 7.7 Equipment
  • 7.7.1 Equipment Definition
  • 7.7.3 Depreciation Methodology
  • 7.7.4 Capitalization Threshold
• 7.8 Library Books and Reference Materials
  • 7.8.1 Library Books and Reference Materials Definition
  • 7.8.2 Library Characteristics
  • 7.8.3 Depreciation Methodology
  • 7.8.4 Capitalization Threshold
• 7.9 Works of Art and Historical Treasures
  • 7.9.1 Works of Art and Historical Treasures Definition
  • 7.9.2 Depreciation Methodology
  • 7.9.3 Capitalization Threshold
• 7.10 Intangible Assets
  • 7.10.1 Depreciation/Amortization Methodology
  • 7.10.2 Capitalization Threshold
  • 7.10.3 Internally Generated Intangible Assets
  • 7.10.4 Subscription-Based Information Technology Arrangements - SBITAs
• 7.11 Leased Assets
  • 7.11.1 Leased Land, Buildings, Equipment and Other Assets
  • 7.11.2 Measuring the Lease
  • 7.11.3 Lease Resources
  • 7.11.4 Glossary
• 7.12 Construction in Progress
  • 7.12.1 Construction in Progress Definition
  • 7.12.2 Depreciation/Amortization Methodology
  • 7.12.3 Capitalization Threshold
• 7.13 Auxiliary Enterprises Renewal and Replacement (R&R) Reserve
• 7.14 Pollution Remediation
• 7.15 Appendices
  • 7.15.1 Building Classes of Construction
  • 7.15.2 Building Useful Life by Type and Class of Construction
  • 7.15.3 Useful Lives of Capitalized Assets Other Than Buildings