Table of Contents Overview page 3 – Identifying Capital Assets page 4 – Capital Asset Types and Cost Determination page 6 – Acquisition Methods and Valuation page 12 – Funding of Capital Assets page 14 – System of Control for Government Property page 15 – Establishing a Capital Index page 17 – Renovations and Improvements page 18 – Maintenance and Repair Costs page 19 – Depreciation page 20 – Disposals, Retirements and Transfers page 22 – Internal Controls for Capital Assets page 24 – Appendix 1 Construction in Progress page 27 – – Appendix 2 Comparison for Renovations/Improvements and Maintenance – – page 29 Appendix 3 Depreciation Expense and Useful Life page 30 – –
Table of Contents Overview – page 3 Identifying Capital Assets – page 4 Capital Asset Types and Cost Determination – page 6 Acquisition Methods and Valuation – page 12 Funding of Capital Assets – page 14 System of Control for Government Property – page 15 Establishing a Capital Index – page 17 Renovations and Improvements – page 18 Maintenance and Repair Costs – page 19 Depreciation – page 20 Disposals, Retirements and Transfers – page 22 Internal Controls for Capital Assets – page 24 Appendix 1 – Construction in Progress – page 27 Appendix 2 – Comparison for Renovations/Improvements and Maintenance – page 29 Appendix 3 – Depreciation Expense and Useful Life – page 30
Property%20Manual%202018.docx