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10.0115 Classification-Responsibility.

Cite as [A.S.A.C. § 10.0115]

(a) It is the responsibility of each department, bureau, and/or agency to classify items of property as expendable or nonexpendable within the meaning of these terms as defined in this chapter and in the ASG Accounting Manual.

(b) Nonexpendable property should be further classified to indicate whether it should generally be capitalized, noncapitalized, or considered with materials and supplies for physical and financial control purposes. The division of property, department of material management will, in cooperation with all departments, classify all personal property in accordance with the provisions of this chapter to ensure. uniformity at all organizational levels.

History: Rule 3-78, eff 17 Apr 78, 300 GASM § 2.2.