A8141
Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following:
- Roads
- Bridges/Culverts
- Sidewalks/Curbs
- Alleyways
- Street lighting systems
- Traffic lights/signs
- Fire hydrant
- Drainage systems
- Gas/electric/fiber optic distribution systems
- Tunnels and conduit systems
- Water and sewer systems
- Dams
- Wells
(See accounts 407xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
Code - Name:
A8141-Infrastructure
Data Entry Status:
Y (Yes)
Level:
Level 4
Last Imported Date:
Thursday, December 14, 2017
Account Type Code:
18
Label:
Infrastructure
There is currently no content classified with this term.