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10.0107 Definitions.

Cite as [A.S.A.C. § 10.0107]

Subject to additional or more detailed definitions in the Accounting Manual of the department of administrative services, and unless the context otherwise requires:

(1) "building" means any structure erected aboveground, together with its appurtenances, the principal purpose of which is for sheltering persons or property. The term also includes but is not limited to schools, libraries, offices, warehouses, clinics, hospitals, homes, and housing units;

(2) "capitalization" ("to capitalize") means the assignment of a dollar value to property for the purpose of reflecting such value on property accountability records and general ledger asset accounts;

(3) "capitalized property" means property which has been entered on the records as an investment or asset and includes "nonexpendable property" which, for management and/or accounting purposes, is to be carried as capital assets until disposed of in accordance with law;

(4) "construction work in progress" means the cost of construction work undertaken and being performed but not yet completed and accepted;

(5) "equipment" (including machinery) means an article of personal property which is complete in itself, is of durable nature with an expected service life of 1 year or more, and does not ordinarily lose its identity or become a component part of another article when put into use. The term includes but is not necessarily limited to machinery; heavy-duty tools; trucks; cars; office, school, and household furniture and furnishings; or any durable item required to equip an individual or activity to do a job;

(6) "expendable" means those categories or specific items of personal property which have been classified for property control and/or cost accounting purposes as expendable and the cost or appraised value thereof is to be charged as an expense when received or issued, depending upon cost accounting system applied. The value of quantities of expendable items held in stores or redistribution centers pending issue is recorded as an asset;

(7) "improvements other than buildings" means and includes all improvements and attachments to the land such as roads, walkways, playgrounds, and lighting facilities and fixtures;

(8) "land" means all parts of the earth's surface owned by the government, regardless of the purpose and/or use. Land held under lease is not owned and should be omitted from the account;

(9) "maintenance" refers to the routine recurring work required to keep property in substantially original condition. It may include replacement of minor constituent parts, materials, or supplies;

(10) "materials and supplies" means and refers to all items necessary for the equipping, maintenance, repair, operation, and support of governmental activities and services;

(11) "nonexpendable" means those categories or specific items of personal property which, for property management and/or accounting purposes, are to be carried as capital assets of a department, bureau, or activity until disposed of by transfer, sale, or otherwise;

(12) "personal property" means all property other than land and buildings. Items in this category are classified as "expendable" and "nonexpendable " property.

History: Rule 3-78, eff 17 Apr 78, 300 GASM § 2.1.