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<br />o S\Vi rntTling pools <br />~ 'T'cnl1 i s andbaskelba"ll courts <br />a F'oulltains <br />o [(ctaining \valls <br />~ () Ll t door "] i g h till g <br /> <br />25 years <br />25 years <br />20 ycars <br />20 years <br />20 years <br /> <br />In frastructurc <br />h ............u......................_. <br /> <br />o Strcets~ including curb and gutter <br />G j")(lrking lots <br />o Sid c \v U 1 k s <br />· Sc\\cr disposal SYSlClll sanitary., stonn <br />. Pedestrian bridges <br />. [)anlS <br />o P~l\'cd tr,lils <br /> <br />25 years <br />25 years <br />25 years <br />50 years <br />30 years <br />50 years <br />2S years <br /> <br />to. Inlprovenlcnts <br /> <br />C\tpital asset ilTlpro\'crl1C111 costs should be c~lpituli/cd if: <br /> <br />a. '[he costs cxceed the capitalizatioIl thresholds., and <br />b. ()I1C Oflhc follo\ving critcrlCl is lilct: <br /> <br />9 -rItc valuc urlbc asset or cstinlatcd Ii t'c is increased hy 25(~/() <br />or the original cost or Ii t'c pcriod~ or <br />· I'he cost results ill an increase in the cap~lcity' of the asset~ <br />or <br />.'l'hc efficicllCY or thc ~lsset is illcre~lsed by n10rc than 1 O(~:(J. <br /> <br />()tl1er\\ ise~ the enst shnllld be recorded as a repair and rllaintcnance <br />C ,\ pc 11 s e \ \ i 111 i 11 the ap prop ria lcc.\ pC 11 S c fu 11 C t i 0 11 . <br /> <br />1 1 . (~ a pit '-II i z a t i on ' r It res II () Ids <br /> <br />For .tJnanciul st<ltCt11cnt purposes. the J'olh)\vlng capit(dization thresholds <br />arc cs1abl ishcd for c~lch c~lpiUl1 asset c~l1egory: <br /> <br />1..., an <. { /' I a 11 <. { i 111 r rt) v C III (' n t s S 5,000 <br />() the r i J 11 11 ro v C 111 C 11 t S S 5. ()()O <br />f3uildings and bull d i ngi rl1 prOVCJ11 ell ts S 5.000 <br />Vlachillcr'y ~111d cq uipn1cnt S S~OO() <br />Velliclcs S 5,000 <br />In Cras t ru cturc S 50,000 <br />()thcr assets S 5~OUO <br /> <br />8 <br />