April 18, 2022 14:54 Updated Follow The Commissioners approve the capitalization policy. Related articles Does SBOA have guidelines of what should be included in the capitalization policy? How do we determine the useful lives of an asset? At what value should donated capital assets be reported? Will the SBOA take exception to the capitalization threshold the counties choose? When entering a new year when does the rate change apply for Bi-weekly rates and carry over from the prior year?