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SPA Process User’s Guide – Appendix A – Class Codes

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AFR Categories

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