Capitalization Threshold Archives

What is Capitalization Threshold?

19 Sep 202319 Sep 2023GABOTAF

This is what capitalization threshold is according to the Commission on Audit (COA).

What is Semi-Expendable Property?

19 Sep 202319 Sep 2023GABOTAF

These are considered as semi expendable properties according to the Commission on Audit.

COA Circular No. 2022-004 — Guidelines on increasing the capitalization threshold (for PPEs) from 15,000.00 to P50,000.00

17 Sep 202217 Sep 2022GABOTAF3

Purpose COA Circular No. 2022-004 was issued by the Commission on Audit (COA) to provide guidelines on the implementation of Section 23 of the General Provisions of Republic Act (RA) No. 11639 also known as the General Appropriations Act (GAA) for Fiscal Year (FY) 2022 relative to the increase in the capitalization threshold from 15,000.00 […]