ctcLink Accounting Manual | 40.40 Capital Assets

40.40 Capital Assets

2022-06-30

Sections

• 40.40.10 Capital Asset Policy
• 40.40.20 Capital Asset Title and Reporting
• 40.40.30 Capital Asset Definition
• 40.40.31 Capital Asset Categories
• 40.40.32 Capitalization Thresholds
• 40.40.33 Capital Asset Classes
• 40.40.34 Capital Asset Profiles
• 40.40.35 Adding Assets in AM
• 40.40.36 Asset Accounting
  • 40.40.36.a Governmental Asset Accounting - Fund 997
  • 40.40.36.b Proprietary Fund Asset Accounting - Fund 4xx/5xx
  • 40.40.36.c Proprietary Appropriated/Budgeted Projects
  • 40.40.36.d Donated Assets (Proprietary Funds Only)
  • 40.40.36.e Depreciation (Proprietary)
• 40.40.37 Asset: Express Add Process
• 40.40.38 Depreciation Calculation
• 40.40.39 Creating Accounting Entries
• 40.40.40 Closing Depreciation & Asset Accounting Periods
• 40.40.41 Physical Asset Inventory
  • 40.40.41.a State of Washington Requirements
  • 40.40.41.b College/District Inventory Officer
  • 40.40.41.c Conducting Physical Inventory
• 40.40.42 ctcLink Physical Inventory Process
• 40.40.49 Useful Queries for Capital Assets Management
• 40.40.50 Asset Management Definition