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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Depreciation and Useful Life",
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            "text": "The University depreciates assets on a straight-line basis over their estimated useful lives as follows:"
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                    "text": "Asset Type\nLand\nLand improvements\nBuildings\nBuilding improvements\nLibrary holdings\nWorks of art (held for exhibition, not resale)\nEnterprise Resource Planning (ERP) software",
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                    "text": "Useful Life\nUnlimited\n10 years\n40 years\n20 years\n10 years\nUnlimited\n7 years",
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                    "text": "Heavy equipment\nFurniture and equipment\nTechnology equipment\nVehicles",
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                    "text": "15 years\n7 years\n5 years\n5 years",
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            "text": "Asset Type Descriptions",
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            "text": "Land – Any improved or unimproved tract owned by Kentucky State University. Land is not depreciated. If the land is purchased for the purpose of constructing a building, all costs incurred up to the excavation for the new building should be included in land costs. If the land is acquired by gift or bequest, its cost should be recorded at fair value at the date of the gift or bequest. Acquisition costs that should be capitalized as land include:"
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            "text": "o Demolition, grading, site improvement, landscaping"
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            "text": "Purchase price including closing costs, title searches, title insurance, broker's fees"
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            "text": "○ Appraisal fees",
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            "text": "Other professional services such as legal fees"
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                    "text": "Land improvement – Any non-building improvement built, installed, or established to make land ready, enhance the quality of, or facilitate the use of the land for its intended purpose. Work to maintain land improvements in its existing condition should be expensed. Improvements include:"
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                    "text": "Excavation",
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            "text": "O Driveways, sidewalks, parking lots"
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            "text": "○ Athletic fields",
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            "text": "Flagpoles, retaining walls, fencing, outdoor lighting"
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            "text": "Building – A structure that is permanently attached to the land with a foundation, has a roof, is partially or completely enclosed by four walls, has one utility other than electricity, and is not transportable or moveable, and is used for housing people, animals, plants, or equipment.",
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            "text": "o Costs to include in the purchase of a building:"
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