Information Technology and Small and Attractive Assets

Policy Approve By
Scott McCallum, Superintendent
Policy Date (original policy date)
Policy Prepared By
James A. Court and Danya Borowski
Policy Category


To establish a policy and procedure for the effective control of Information Technology assets and other small and attractive assets.


  1. SMALL AND ATTRACTIVE ASSETS - Assets that do not meet the state's capitalization policy (unit cost less than $5,000) but that an agency considers particularly vulnerable to loss, thus subject to special property control.
  2. Small and attractive assets will be entered in the local inventory system by the agency’s designated Inventory Officer.
  3. All assets are barcoded with asset tag numbers and entered into the Asset Tracking System (ATS).  Owners are assigned to each item(s) and ultimately responsible for the safeguarding of the items.  IT items include those listed under the below Class codes 7012-7013, 7018 and 7034-7039
  4. An inventory is done bi-annually.  Old or outdated IT items are surplused or disposed of and removed from the system by the designated Inventory Officer.
  5. Agencies must include as small and attractive assets all items in the commodity class code major group 10XX – Weapons, Firearms, Signal Guns, and Accessories. WSSB also includes the following  in its asset inventory system:
    Code Description
    5815 Teletype and Facsimile Equipment
    5822 Communications equipment,  public safety, audio video
    5110-5130 Power and Mechanic Tools
    6651 Optical devices, binoculars, telescopes, infrared viewer and range finders
    6710-6730 Cameras, projectors, GPS units and related equipment
    7012-7013 Microcomputer systems, laptops, iPads and notebook computers
    7018 Data communications modems
    7034-7039 Other IT accessorial equipment and components, external hard drives, monitors, printers
    7321 Food Mixers
    7420-7450 Printing Calculators, Office equipment, embossers and braillenotes
    7719 Musical instruments, amplifiers, head sets, microphones > $500
    7730 Record players, radios, televisions, VCR’s,  video cameras, CCTV’s, braille displays and tape recorders
    7810 Exercise equipment, bicycles
    7910-7912 Vacuums and burnishers > $500

     Other small & attractive items, with a value of less than $300.00 may be entered into the local inventory records. Inclusion, ownership and associated risk to be determined by agency’s designated Inventory Officer.