This tool contains two sample policies that outline procedures for handling and identifying capital assets across the company.

In these samples, departmental managers are responsible and accountable for furniture, equipment, machinery and any other capital assets in their departments and will maintain appropriate control over capital assets. Sample asset categories include: buildings, building improvements, leasehold improvements, machinery and equipment, furniture and fixtures, automobiles, personal computers, laptop/notebook personal computers, data processing equipment, personal computer software, client-to-server software, and leased equipment.