(A) Land. Specified land, lots, parcels, or acreage including rights-of-way owned by the Town of Plainfield, its various departments, boards, or authorities, regardless of the method or date of acquisition.
(B) Improvements Other Than Buildings. Assets such as parking areas, fencing, retaining walls, pools, fountains, planters, underground sprinkler systems, and other similar items. For utility assets, this category would include all equipment and facilities required and used to deliver public water to the users, and all equipment and facilities used to collect, treat, and dispose of sewage for a sanitary sewer operation.
(C) Buildings. Permanent structures designed and erected to house equipment services or functions are included. This includes systems, services, and fixtures within the buildings and attachments such as porches, stairs, fire escapes, canopies, lighting fixtures, flagpoles, and all other such units that serve the building.
(D) Plumbing systems, lighting systems, heating, cooling, ventilation, and air handling systems, alarm systems, sound systems, surveillance systems, elevators, escalators, walk-in coolers and freezers, fixed shelving, and other fixed equipment are included with the building.
(E) Machinery, Equipment, and Vehicles. Assets that are primarily movable items. Included in this category are office equipment, office furniture, appliances, furnishings, machinery items, maintenance equipment, communication equipment, police, fire, and park equipment, laboratory equipment, vehicles, road equipment, aircraft, emergency equipment, earth-moving equipment, and data processing equipment. All supplies are excluded.
(F) Infrastructure. Assets that are long-lived capital assets that normally are stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Examples include roads, streetlights, traffic signals, drainage systems, and water systems. Infrastructure assets do not include buildings, drives, parking lots, or any other examples given above that are incidental to property or access to the property above.
(G) Other Capital Assets. Capital assets that do not fit into any of the other major categories listed above (e.g. certain software, intellectual property, etc.)
(Ord. 54-2022, passed 12-19-2022)