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Business Procedures Manual

7.2 Account Number Reference For Capital Assets

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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
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