Pennsylvania Code
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COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 6234 (September 28, 2024).

55 Pa. Code § 3170.71. Defined.

FIXED ASSETS


§ 3170.71. Defined.

 Fixed assets are major items which can be expected to have a useful life of more than 1 year, or which can be used repeatedly without materially changing or impairing their physical condition by normal repair, maintenance, or replacement of components, and which have a purchase price of $300 or more.

Cross References

   This section cited in 55 Pa. Code §  3170.11 (relating to purpose); 55 Pa. Code §  3170.22 (relating to direct provision of services); 55 Pa. Code §  3170.23 (relating to purchase of service); 55 Pa. Code §  3170.83 (relating to establishing rates); and 55 Pa. Code §  3170.85 (relating to responsibility of the county).


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