Portable and Attractive Items Register

A portable and attractive items register is a database containing information about non-consumable items that have a value below an agency’s capitalisation threshold; and are susceptible to theft or loss due to their portable nature and attractiveness for personal use or resale.

The ACT Accounting Policy for Portable and Attractive Items suggests the following information should be recorded in a "Portable and Attractive Item Register":

  • ID number (e.g. register or barcode number)
  • responsible area (e.g. branch/section)
  • description (e.g. brand, model, serial number, other identifying features)
  • contact person/holder (e.g. name, phone number, location)
  • purchase date
  • disposal date
  • purchase cost (or equivalent)
  • disposal method (e.g. lost, stolen)

Related Pages

External Links & References

  1. ACT Accounting Policy - Portable and Attractive Items
  2. Google Search
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