7.2 Account Number Reference For Capital Assets
| ASSET CATEGORIES | Capitalize/Expense | Account Code Number and Title (New codes in bold) |
|---|---|---|
| Land and Land Improvements | CAPITALIZE | 161xxx - Land |
| EXPENSE | 7151xx - Repairs & Maintenance (Subdivide as required) | |
| 8501xx - Land and Land Improvements | ||
| Leased Land and Leased Land Improvements | CAPITALIZE | 1611xx - Leased Land |
| EXPENSE | 7151xx - Repairs & Maintenance (Subdivide as required) | |
| 8501xx - Land and Land Improvements | ||
| Facilities and Other Improvements | CAPITALIZE | 163xxx - Facilities and Other Improvements |
| 1639xx - Accumulated Depreciation - Facilities and Other Improvements | ||
| EXPENSE | 7151xx - Repairs & Maintenance (Subdivide as required) | |
| 8701xx - Facilities and Other Improvements | ||
| 8901xx - Depreciation Expense | ||
| Buildings and Building Improvements | CAPITALIZE | 162xxx - Building and Building Improvements |
| 1629xx - Accumulated Depreciation - Buildings and Improvements | ||
| EXPENSE | 7151xx - Repairs & Maintenance (Subdivide as required) | |
| 8601xx - Buildings & Building Improvements | ||
| 8901xx - Depreciation Expense | ||
| Capital Leases - Buildings | CAPITALIZE | 166xx - Capital Leases |
| 1669xx - Accumulated Depreciation - Capital Leases | ||
| EXPENSE | 8181xx - Lease/Purchase: Principal (also have 8182xx Lease/Purchase Interest) | |
| 8901xx - Depreciation Expense | ||
| Infrastructure (Major Systems) | CAPITALIZE | 167xxx - Infrastructure |
| 1679xx - Accumulated Depreciation - Infrastructure | ||
| EXPENSE | 8801xx - Infrastructure | |
| 8901xx - Depreciation Expense | ||
| Machinery And Equipment | CAPITALIZE | 165xxx - Equipment |
| 1659xx - Accumulated Depreciation - Equipment | ||
| EXPENSE | 7432xx - Equipment Purchase-Small Value-Inventory | |
| 7442xx - Information Technology Equipment Purchases-Small Value Inventory | ||
| 8411xx - Motor Vehicle Equipment Purchases | ||
| 8431xx - Equipment Purchase Inventory | ||
| 8433xx - Computer Purchases | ||
| 84339x - Other Information Technology Purchases | ||
| 8901xx - Depreciation Expense | ||
| Leased Machinery And Equipment | CAPITALIZE | 166xxx - Capital Leases |
| 1669xx - Accumulated Depreciation - Capital Leases | ||
| EXPENSE | 8181xx - Lease/Purchase: Principal (also have 8182xx Lease/Purchase: Interest) | |
| 8901xx - Depreciation Expense | ||
| Library Books & Reference Materials | CAPITALIZE | 164xxx - Library Collections |
| 1649xx - Accumulated Depreciation - Library Collections | ||
| EXPENSE | 8432xx - Library Collections | |
| 8901xx - Depreciation Expense | ||
| Capitalized Collections & Works of Art and Historical Treasures | CAPITALIZE | 168xxx - Capitalized Collections |
| 1681xx - Works of Art and Historical Treasures - Non- Depreciable | ||
| 1689xx - Accumulated Depreciation Capitalized Collections | ||
| EXPENSE | 8434xx - Capitalized Collections | |
| 8901xx - Depreciation Expense | ||
| Computer Software | CAPITALIZE | 1682xx - Intangible Assets |
| 1689xx - Accumulated Depreciation - Capitalized Collections | ||
| EXPENSE | 7331xx -Software | |
| 8331xx - Software | ||
| 8901xx - Depreciation Expense | ||
| Construction in Progress | CAPITALIZE | 169xxx - Construction in Progress |