Harney County Court adopts fixed asset and capitalization policy

Feb 25, 2025

The county court approved a fixed asset and capitalization policy Feb. 19 that sets a $5,000 insurance threshold and requires tracking of mobile items such as computers, while excluding computers from capitalization per the court's earlier direction.

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Harney County Court approved a fixed asset and capitalization policy at its Feb. 19 meeting. The policy formalizes tracking and capitalization rules for county assets and standardizes the county's capitalization thresholds for accounting and insurance purposes.

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