CHAPTER 37:
FIXED ASSET CAPITALIZATION POLICY   
Section
   37.01   Land purchases
   37.02   Building purchases
   37.03   Improvements other than buildings
   37.04   Construction in progress
   37.05   Machinery and equipment
   37.06   Recording and accounting
   37.07   Safeguard of assets
   37.08   Infrastructure assets
   37.09   Depreciation
   37.10   Reported value of capital assets
   37.11   Estimated useful lives of depreciable assets
   37.12   Depreciation method/convention
   37.13   Calculation of straight-line method