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The following fixed assets are inventoriable assets and must be carried on
the property records of an agency:
- Land,
- Capitalized fixed assets with a unit cost (including sales tax and ancillary
costs) of $5,000 or greater, and
- Fixed assets with a unit cost (including sales tax and ancillary costs) less
than $5,000 identified as small and attractive (refer to Subsection 30.40.20
below).
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| ?P>Record artifacts and library resources under the control of a recognized
cataloging system, including books, films, documents, or other audiovisual
materials, on the property records as a single item. Maintain primary control of
this type of asset through the cataloging system.
Trust lands are to be accounted for by the administering agency |
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