Financial Policies - Capital Assets

The Athens Regional Library Board‘s GASB 34 asset threshold shall be $5,000.

1/14/2003

The Athens Regional Library will capitalize(set-up and depreciate) certain assets the library owns above the $5,000 threshold set by the board. All assets will be capitalized over a life period of 10 years of and be depreciated by straight line depreciation.

7/20/2006

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