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The Tobin Bridge

Capital (Fixed) Assets are defined as all tangible property owned by the Commonwealth (real and personal) with a useful life of more than one year such as land, buildings, computer software and systems, landmarks, infrastructure and equipment.

Resources

The acquisition of all land and landmarks regardless of cost; the acquisition of all buildings and roads greater than $100,000; equipment, vehicles and other Capital (Fixed) Asset types with an original cost of, in most cases, $50,000 or more [GAAP Capital (Fixed) Asset] must be recorded. Commonwealth of Massachusetts departments have the option of recording non-GAAP Capital (Fixed) Assets in MMARS.

Capital (Fixed) Asset Overview

Updated February 2017

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FY2024 Annual Capital (Fixed) Asset Inventory Review Fiscal Year Memo

1/5/2024

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FY2024 Annual Capital (Fixed) Asset Inventory Review Form

1/5/2024

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Applications

PowerDMS

CTR job aids and policies relating to Capital Assets

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MobiusView

View the Capital Assets inventory report

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