[ACFR-contacts-news] Capitalization Threshold Increase Agency Guide

[RIZZO Valentina * DAS]

Hello ACFR Contacts,

SARS is excited to share that the Capitalization Threshold Increase Agency Guide is now published and available in the Training and Resources section of the SARS website: Department of Administrative Services : Training and Resources : Statewide Accounting & Reporting Services : State of Oregon<https://www.oregon.gov/das/Financial/Acctng/Pages/Training.aspx>

Direct link to the guide: https://www.oregon.gov/das/Financial/Acctng/Documents/Capitalization%20Threshold%20Increase%20Agency%20Guide%20-%20Final.pdf

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This guide provides important information about the recent policy change raising the capitalization threshold from $5,000 to $10,000, effective July 1, 2025 (FY26). It includes:

  *   Guidance on which assets should be retained or removed
  *   Journal entry examples for capital assets, leases, and SBITAs
  *   FAQs to help clarify common scenarios
  *   A list of relevant GL accounts for disposals

We encourage all agencies to begin reviewing their capital asset records early to ensure compliance before the close of month 13 in FY26.

If you have any questions after reviewing the guide, please reach out to Brady Stutzman at Brady.Stutzman at das.oregon.gov<mailto:Brady.Stutzman at das.oregon.gov> or 971-900-9993.

Wishing everyone a great weekend ahead!

Valya


[cid:image002.jpg at 01DC345A.F6B60FE0]Valya Rizzo
Statewide Accounting and Reporting Services Manager
Office of the State Controller
Chief Financial Office
Cell: 971-900-9991
http://www.oregon.gov/DAS/financial/acctng


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