The capitalization threshold for furniture and furnishings is $5,000. However, when the unit cost of individual items do not meet this threshold and are purchased as part of a construction or major ...

Pre-construction phases of a capital project start with an idea, determine financial feasibility, go to the Board of Regents for approval to move forward, and end with final construction drawings.

Many accountants and financial professionals estimate corporate value using criteria related to property, plan and equipment; yet, in today's quickly changing market, these visible assets may ...