Notes: Capitalizable-Examples
Not Capitalizable – Examples
Capital Improvements •
•
Capital Improvements: •
•
Landscape replacements due to weather. Replacement of pool drains per 5 year
Landscape replacements when part of a renovation complete exterior re-imaging. • Code upgrades • Building Painting • Renovations and conversions
• •
Building cleaning
Capital Equipment •
•
Capital Equipment •
•
Partial OSE Replacements •
Complete OSE replacements •
Partial HK cart replacements. Partial replacement of CGS.
HK carts for the entire hotel.
• • •
• Replacement of CGS for the entire hotel. • Replacement of all HK vacuums • Kitchen cooking/holding equipment Replacement of a motor on a piece of equipment - ( extends the life of the equipment and is a major component) • HVAC Coil Replacement Capital Repairs •
Replacement of some HK vacuums.
Kitchen small wares
Capital Repairs •
•
•
Replacement of a seal on a piece of equipment – ( the failed seal affects the unit operation, it is not considered a major component )
HVAC refrigerant
•
Made with FlippingBook. PDF to flipbook with ease