3620 - Equipment and Fixed Asset Inventory



Edmonds School District shall maintain an inventory of capital equipment and fixed assets. Capital fixed assets include all land, buildings, furniture and equipment with a unit cost in excess of $5,000. In addition, components of items which in their assembled state exceed $5,000 in value shall be identified as fixed assets.

The Business and Operations division shall be responsible for maintaining a Fixed Asset Inventory to include capitalized fixed assets and establish procedures to identify as District property small and attractive, non-capitalized items which are particularly vulnerable to theft.

Legal Reference:
RCW 28A.400.030

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