FIXED ASSET CHECKLIST GUIDE

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FIXED ASSET CHECKLIST GUIDE Compiled and Published by DEPARTMENT OF FIN ANCE AND ADMINISTRATION ASSESSMENT COORDINATION D IVISION By Authority of Act 153 of 1955, as Amended Sandra Cawyer, Director Introduction This publication has been developed to assist assessors and staff in determining assessable items of furniture, fixtures, and equipment for a variety of commercial enterprises. This is intended to be used as a discovery tool. When businesses submit lists of their FIXED assets as required by law, or if they fail to do so, the classifications in this manual should help determine what items are typically found in that type of business . This is a comparative tool. IT IS NOT INTENDED TO PROVIDE COSTS NOR VALUES. This will be a living document and over time will be continually revised, both in terms of business classifications and the property items of those businesses. When updated, it will be placed on our website for easy access. Updated versions will be dated appropriately.

FIXED ASSET CHECKLIST GUIDE Compiled and Published by DEPARTMENT OF FINANCE AND ADMINISTRATION ... found in that type of business. This is a comparative tool. IT IS NOT INTENDED TO PROVIDE COSTS ... Delivery vehicle-usually a small truck Desks Drink Coolers Dumpster (leased?) Fire extinguishers Hose cutting machine Key machines

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