Corresponding Policy: See ‘Depreciation of Capital Assets’ policy.
Corresponding Forms: N/A
Process: Seeking Additional Help on Distinguishing Between Various Non-Building Real Property

To provide for consistency in coding, the following provides a categorization of types of real property other than buildings and an associated account code (IOTB, infrastructure, or land improvement) and corresponding asset type: http://www.ous.edu/sites/default/files/cont-div/fpm/fixe55100app752.xls

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