| 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 |