Fulton County adopts fixed-asset capitalization policy
The Fulton County Board of Commissioners unanimously adopted ordinance 10052026 establishing a $5,000 capitalization threshold, asset categories and depreciation schedules; the policy is retroactive to Jan. 1, 2026.
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The Fulton County Board of Commissioners on Oct. 5 adopted ordinance 10052026, creating a fixed-asset capitalization and inventory policy intended to improve financial reporting and stewardship. The board voted 3–0 to suspend rules, read the ordinance by title and approve it in the same meeting; the ordinance is effective retroactive to Jan. 1, 2026.
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