US · guidance

BOP Program Statement 8563.09 § 6

CAPITALIZATION CRITERIA. All buildings with a total cost of

activein force · 2002-07-23 – presentact-effective-date

$5,000 or more must be capitalized.

— Building improvements or repairs with a cost of $5,000

or more which either increase the asset’s value or its

useful life must be capitalized.

Donated B&I having a fair market value of $10,000 or more must be

capitalized.

— Capitalized assets must be depreciated in accordance

with the Program Statement on Depreciation of Fixed

Assets.

History

PS 8563.09 dated 2002-07-23

Provenance

Source: bop.gov
Retrieved: 2026-09-20
Edition: bop-ps-2026-09-20
Content hash: 35f026bbf40e11108f1a6711d6ebbbc0d2bd550ee644c4c9c58b78a1c5635e13

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