Category |
Description |
Threshold |
1 |
Land and Land Improvements |
$0 |
2 |
Buildings and Building Improvements |
$100,000 |
3 |
Infrastructure, Depreciable |
$500,000 |
4 |
Furniture and Equipment |
$5,000 |
5 |
Vehicles, Boats and Aircrafts |
$5,000 |
6 |
Construction in Progress |
$0 |
7 |
Infrastructure, Non-Depreciable |
$0 |
8 |
Other Assets (Works of Art & Historical Treasures, Libraries, Leasehold Improvements and Livestock) |
Various |
9 |
Facilities and Other Improvements |
$100,000 |
A |
Land Use Rights |
Various |
B |
Computer Software |
Various |
C |
Other Intangible Capital Assets |
$100,000 |