Capital Assets

Capital Assets are items of a long-term character that are intended to be held or used in operations such as land, buildings, equipment, infrastructure and some intangibles. Monitoring and maintaining the County’s capital assets is performed by a special unit within the Auditor-Controller’s office. This requires coordination and communication with all County departments and agencies to monitor inventories, and track obsolete, destroyed, surplus and missing capital assets. The unit creates an annual reconciliation and status report.

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