It is important to the maintenance of accurate records that each asset category be precisely defined and that all persons responsible for records maintenance be fully aware of the categorization system. This section further clarifies the asset definitions by major category.
(A) Buildings. All structures designed and erected to house equipment, services or functions are included. This includes systems, services and fixtures within the buildings, attachments such as porches, stairs, fire escapes, canopies, areaways, lighting fixtures, flagpoles and all other such units that serve the building.
(1) Plumbing systems, lighting systems, heating, cooling, ventilating and air handling systems, sprinkler systems, alarm systems, sound systems and surveillance systems, passenger and freight elevators, escalators, built-in casework, walk-in coolers and freezers, fixed shelving and other fixed equipment are included with the BUILDING, if owned.
(2) Communications antennas and/or towers are not included as BUILDINGS, but as parts of the equipment units that they serve.
(B) Equipment.
(1) Includes all other types of physical property within the scope of the Capitol Assets Policy not previously classified.
(2) Included within this category are office mechanical equipment, office furniture, appliances, furnishings, machinery items, maintenance equipment, communications equipment, Police, Fire, Sanitation and Park Department equipment, laboratory equipment, dogs, horses, vehicles, road equipment, aircraft, emergency equipment, earth-moving equipment, text equipment, civil defense equipment, data processing equipment and zoo wildlife.
(3) All supplies are excluded.
(C) Improvements other than buildings. Assets in this category are walks, parking areas and drives, fencing, retaining walls, pools, fountains, planters, underground sprinkler systems and other similar items. Utility assets in this category are water supply mains, collection sewers, wells, fences, intake pipes, manholes and fire hydrants.
(D) Infrastructure assets. Long-lived capitol assets that normally can be preserved for a significant greater number of years than most capitol assets and are normally stationary in nature. This category includes roads, bridges, sidewalks, street lights, traffic signals, street signs, drainage and water systems. Infrastructure assets can include structures directly related to infrastructure. These would include rest area facilities and road maintenance structures, such as shops and garages associated with a highway system, and water pumping buildings associated with water systems.
(E) Land, easements and rights-of-way. Specified land, easements, rights-of-way, lots, parcels or acreage owned by the town or its various departments, boards or authorities, regardless of the method or date of acquisition.
(Am. Ord. 2, 2005, passed 12-12-2022)