Sec. 2-421 Standards for Capitalization of Assets.

   a.   Any individual item which costs five thousand dollars ($5,000.00) or more shall be considered a capital asset.

   b.   Any related items which cost more than ten thousand dollars ($10,000.00) in the aggregate shall be considered capital assets.

(Ord. No. 1441, §§ 1-2, 10-14-98; Ord. No. 1527, § 1, 5-9-01)