Question:

When capitalizing a new hospital wing what can be included?

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Specifically can you capitalize such things as trash cans, linens, pillows, blankets and such when setting up a brand new building or new wing to a hospital?

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  1. No - the listed items are operating/maintenance supplies and do not fit the normal definition of capitalizable assets (usually larger value items of at least $500 individually, and more durable/longer lasting).

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