The capitalization policy does not have to be a complex document. The policy should state what the capitalization threshold will be for capitalizing assets and under that threshold the cost would be expenses. You may have one threshold amount for the county or a schedule of threshold amount for different categories of assets. The capitalization policy should also include a schedule of useful lives for the asset categories. It is possible that your county has a capitalization policy that had been established in the past, in the early 2000's. This may not have been kept up but if located, would be a great place to start.