- Office furniture, fixtures and equipment includes furniture and fixtures that are not structural components of a building. Includes such assets as desks, files, safes and communications equipment.
- Information systems includes computers and their peripheral equipment used in administering normal business transactions and the maintenance of business records, their retrieval and analysis.
- Data handling equipment except computers includes only typewriters, calculators, adding and accounting machines, copiers and duplicating equipment.
- Automobiles includes vehicles used for transportation of persons; excludes pickup trucks, light cargo trucks, etc.
- Leasehold improvements generally includes an improvement to an interior part of a building that is nonresidential real property.
An Asset Class is a specific category of assets which generally exhibit similar characteristics. For checkoff purposes, there are five Asset Classes: