Cases 21 Chart of Accounts - Department of Education and ...

These Policies and Procedures may be revised, subject to Board approval. TABLE OF CONTENTS (Summary) ... Plant and Equipment are purchases of items that are capital in nature, i.e. a major expenditure ($300.00 or more) on an item with a useful life of more than one year. Examples are computers, furniture, copiers, etc. The procedures for recording property, plant and equipment are as … ................
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