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Nts October 22, 2002 Capitalization and Depreciation of Infrastructure This handout contains information and examples that should be helpful in the implementation of GASB 34 requirements for capitalization and depreciation of county assets. Appendix C of this handout provides capital asset thresholds, useful lives and salvage values for all county assets including infrastructure. Since county assets other than infrastructure are already accounted for, our focus will be placed on infrastructu.

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