CFB(LOCAL) - ACCOUNTING: INVENTORIES

Capitalization Threshold

For the purpose of classifying capital assets, all funds of the District shall use a per unit threshold of $5,000.

Prior to the 2014–15 fiscal year, for purposes of classifying capital assets within the school nutrition fund, the District used a per unit threshold of $3,000.

Bryan ISD

CFB(LOCAL)-X

LDU 2015.03

DATE ISSUED: 3/31/2015