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Austin Community College
5930 Middle Fiskville Rd.
Austin, Texas 78752-4390
512.223.4ACC (4222)

Asset Management

Fixed Assets

A fixed asset is an item that…

is tangible in nature,
has a useful life of one year or longer, and
is reasonably identifiable and controllable.

Additionally, a capital fixed asset has a unit cost greater than $500. As a general rule, all capital fixed assets are tagged with a barcode label. Some non-capital fixed assets may also be tagged.

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