Original Author: Major, Al
Date of Material: 07/02/2003
Reviewed Date: 04/22/2021
Includes a sample capital asset disposal record, a capital asset ledger card, and a model resolution to establish a threshold that dictates when expenditures may be capitalized.
Sample Resolution-Threshold for Capitalization %282%29.doc
Capital Asset-Ledger Card %282%29.doc
Capital Asset-Disposal Record %282%29.doc