Capital assets
These resources help state agencies fulfill capital asset requirements in Chapter 30 of the State Administrative & Accounting Manual (SAAM).
- Capital asset AFRS transaction codes for governmental and proprietary accounts
- How to correct an erroneous transaction that affects capital assets
- Quick reference guide: Required agency internal policies and procedures for capital assets, inventories, accounting, and other policies
- NASACT internal control questionnaire: Capital Assets
- Small and attractive capital assets risk assessment guidelines
