NON-CAPITALIZED PROPERTY - 8603-SEP-2014

(Revised: 09/2014)

Property that does not meet the capitalization threshold in SAM section 8602 is considered non-capitalized property. Acquisition of non-capitalized property will be recorded in the property register and accounted as an expenditure. Record keeping, identifying, and tagging of non-capitalized property shall be in accordance with SAM sections 8650 and 8651.

Departments will maintain adequate control over sensitive and high risk items which are prone to theft/loss, misuse, and may contain sensitive data. Examples of sensitive and high risk items are:

• Computers, printers, scanners
• Smartphones, tablets, other hand held devices
• Device or media capable of storing or processing information
• TVs, audio visual equipment, cameras
• GPS device
• Weapons, power tools
• Works of art
• Software

Departments will determine if additional items should be designated and tracked as sensitive and high risk items.