TANGIBLE ASSETS - 7624

1600000

Land

Cost or appraised value of state-owned land and interests in land.

2310

1601

Buildings

Summary account of building assets

2320

1601000

Buildings and Building Improvements

Cost or appraised value of state-owned buildings and building improvements (buildings and other structural improvements, and nonstructural improvements).

2321

1601900

Accumulated Depreciation–Buildings

Accumulated amounts charged to allocate the cost of buildings and building improvements over its useful life. This account is contra to Account 1601000

2329

1603

Improvements Other Than Buildings

Summary account of improvement assets other than buildings

2330

1603000

Improvements Other Than Buildings

Cost or appraised value of state-owned improvements other than buildings (land improvements). Examples of such improvements are fences, retaining walls, parking lots, driveways, and most landscaping. These improvements may be associated with a specific building, but would not be an improvement of the building itself.

2331

1603900

Accumulated Depreciation–Improvements Other Than Buildings

Accumulated amounts charged to allocate the cost of improvements other than buildings over its useful life. This account is contra to Account 1603000.

2339

1604

Leasehold Improvements

Summary account for Leasehold Improvements.

Not

used

1604000

Leasehold Improvements – Depreciable

Amounts for depreciable leasehold improvements for construction of new buildings or improvements made to existing structures by the lessee, who has the right to use these leasehold improvements over the term of the lease

Not used

1604100

Leasehold Improvements – Non-Depreciable

Amounts for non-depreciable leasehold improvements for construction of new buildings or improvements made to existing structures by the lessee, who has the right to use these leasehold improvements over the term of the lease

Not used

1604900

Accumulated Depreciation – Leasehold Improvements

Accumulated amounts charged to allocate the cost of leasehold improvements over its useful life. This account is contra to Account 1604000.

Not used

1605

Equipment

Summary account of equipment assets

2340

1605000

Equipment

Cost or appraised value of state-owned equipment.

2341

1605900

Accumulated Depreciation–Equipment

Accumulated amounts charged to allocate the cost of equipment over its useful life. This account is contra to Account 1605000.

2349

1606

Infrastructure

Summary account of infrastructure assets

2360

16060

Infrastructure –

Non-Depreciable

Cost or appraised value of state-owned roadways and bridges on the State Highway System that are accounted for and reported using the modified approach allowed pursuant to GASB Statement No. 34.

2361

1606000

State Highways Infrastructure

Amounts for state highways infrastructure.

Not used

1606050

High Speed Rail System Infrastructure

Amounts for High Speed Rail System infrastructure.

Not used

16065

Infrastructure-Depreciable

Summary account of depreciable infrastructure.

Not used

1606500

Infrastructure - Depreciable

Cost or appraised value of state-owned infrastructure, such as sidewalks, drainage systems, and public parking lots. Infrastructure that is not part of the State Highway System, where the modified approach of accounting and reporting for infrastructure is used, is not included in this account.

2362

1606590

Accumulated Depreciation – Infrastructure

Accumulated amounts charged to allocate the cost of infrastructure over its useful life. This account is contra to Account 1606500.

2369

1608

Construction Work in Progress

Summary account of construction work in progress.

Not used

1608000

Construction Work in Progress

Amounts expended on capital outlay projects or other construction projects that are not yet substantially ready to be placed in service and, therefore, cannot be capitalized in specific tangible asset accounts. When placed in service, the total cost is moved to the specific tangible asset account.

2350

1609

Other Tangible Assets

Amounts for tangible assets that are not described in any of the defined tangible asset accounts.

Not used

1609000

Collections – Non-Depreciable

Amounts for collections include works of art, historical treasures, or similar assets. These assets are considered inexhaustible if they are:

1. Held for public exhibition, education, or research in furtherance of public service rather than financial gain.
2. Protected, kept unencumbered, cared for, and preserved.
3. Subject to an organizational policy that required the proceeds of items that are sold to be used to acquire other items for collections.

Not used

1609500

Libraries, Collections, Works of Art, & Historical Treasures – Depreciable

Amounts for depreciable Libraries, Collections, Works of Art & Historical Treasures.

Not used

1609590

Accumulated Depreciation - Libraries, Collections, Works of Art, & Historical Treasures

Accumulated amounts charged to allocate the cost of Libraries, Collections, Works of Art & Historical Treasures over its useful life. This account is contra to Account 1609500.

Not used

Not used

Utility Plant in Service

Capitalized cost of completed facilities included in the California Water Resources Development System.

2333