Fixed Asset Assets And Acc Dep

Front 1

Cost of land owned by the company.

Back 1

2800

Front 2

Land improvements that provide benefit over limited periods and are not maintained by an outside agency (i.e. state or local municipality). Includes the cost of improvements directly added to land such as side-walks, roads, canals, waterways, drainage facilities, sewers, fences, landscaping, shrubbery, parking lot lights, signage attached to the land via piers, flag poles, concrete or asphalt parking lots and curbing/parking bumpers including grading and base. Also includes "hookups" for modular buildings or trailers when the underlying land is owned.

Back 2

2805 and 3805

Front 3

Includes buildings that have steel or masonry frame structures and below ground level foundations (including a concrete slab). Includes items such as new walls, new electrical wiring, new roof and new plumbing. Includes major improvements made at the time of purchase, as well as major improvements made at a later date. Major improvements at the time of purchase should be depreciated over twenty years. Major improvements made at a later date should be depreciated over the shorter of the remaining useful life of the building or the estimated useful life of the improvement.

Back 3

2810 and 3810

Front 4

Minor building improvements made after the initial rent factor has been established for a company owned building. Includes items such as HVAC packaged systems, furnaces, awnings, carports, canopies, water heaters, and initial wall coverings such as paint and wallpaper.

Back 4

2812 and 3812

Front 5

Includes buildings that do not have a below ground level foundation. Includes major improvements made at the time of purchase, as well as major improvements made at a later date. Trailers which are not cost prohibitive to move should be recorded to this account. Major improvements made at a later date should be depreciated over the shorter of the remaining useful life of the building or the estimated useful life of the improvement.

Back 5

2815 and 3815

Front 6

Car wash equipment, vacuums, fuel storage tanks, fuel pumps, dispensers, monitoring devices, nozzles, hoses, key drop boxes, kartotes, shop equipment including machinery, permanent tools and equipment, benches, cabinets, shelves and compressors.

Back 6

2820 and 3820

Front 7

All office furniture and fixtures acquired for use in areas other than retail or the "rental agent" areas, i.e., areas where customers are not routinely serviced. This category includes: chairs, desks, tables, blinds, file cabinets, microwave ovens, drinking fountains, window air conditioner units, pictures, lamps, refrigerators, safes, carpeting, credenzas, counters, cubicles, shelving, movable wall systems, alarm systems, and surveillance systems.

Back 7

2840 and 3840

Front 8

Furniture and fixtures used in the retail area or "rental agent portion" of the branch where customers are served on a routine basis. This account includes portable signs (indoor and outdoor) and other indoor signs including fascia bands, sign cabinets, and window advertising. Outdoor signs should be recorded to either Building Improvements - Minor (150130/2812) or Leasehold Improvements - Minor (150204/2852). Separation of retail furniture and fixtures from office furniture and fixtures is now required for tax return purposes.

Back 8

2841 and 3841

Front 9

Includes equipment such as telephones, control equipment, initial installation wiring.

Back 9

2842 and 3842

Front 10

Includes items such as new walls, new electrical wiring, new roof and new plumbing. Includes major improvements made at the time of purchase, as well as major improvements made at a later date. Major improvements at the time of purchase should be depreciated over twenty years. Major improvements made at a later date should be depreciated over the shorter of the remaining useful life of the building or the estimated useful life of the improvement.

Back 10

2850 and 3850

Front 11

Minor improvements to leased property including HVAC packaged systems, furnaces, awnings, carports, canopies, water heaters, and initial wall coverings such as paint and wallpaper.

Back 11

2852 and 3852

Front 12

Leasehold improvements that provide benefits over limited periods and are not maintained by an outside agency ( i.e. state or local municipality). Includes cost of sidewalks, roads, canals, waterways, drainage facilities, sewers, fences, landscaping, shrubbery, parking lot lights, signage attached to the land via piers, flag poles, concrete or asphalt parking lots, and curbing/parking bumpers including grading and base. Also includes "hookups" for modular buildings or trailers when the underlying land is owned.

Back 12

2853 and 3853

Front 13

Televisions, VCR's, overhead projectors, personal computers, servers, printers, uninterruptible power supply devices, routers, switches, Branch Technology thin client terminals, swipe devices, dedicated wiring, terminals, printers, cluster controllers, power stars, patch panels, modems and hubs.

Back 13

2860 and 3860

Front 14

Typewriters, copiers and fax machines.

Back 14

2862 and 3862

Front 15

Packaged computer software and license fees, Ralph upgrades and customized software packages. Includes software included in the purchase of hardware separately stated on an invoice.

Back 15

2865 and 3865