Capitalization Guidance, Tools & Templates

In an effort to assist other jurisdictions, the Financial Reporting and Advisory Services branch has listed below documents that have developed over time for internal use. Please feel free to use these, but also consider that your development may not parallel our own so that these may be of limited usefulness to you.

• Capitalization for Non-accountants (61 KB)

• Capitalization of Tenant Improvements (31 KB)

• Generic Asset Disposal/Devolution Issues (31 KB)

• P3 Practice Guidelines May 2009 (474 KB)

• Quarterly Requirements - Confirmation of TCA Balances (8 KB)

• TCA Fiscal Year End Requirements (linked to Core Policy & Procedures Manual, Chapter I)

• TCA Year-End Requirements (linked to Core Policy & Procedures Manual, Chapter H)

• Details of Work-In-Progress Balances Schedule 

• Generic Lease Classification Tool 

• Weekly Project Status Report

• Terms of Reference

• STOB 2000 Reallocation

• System Development Process: Operating Expense or Capital Cost?

• TCA Month End Reconciliation Checklist 

• Core Policy & Procedures Manual, Chapter H
• Core Policy & Procedures Manual, Chapter I

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