What is Capitalization Threshold? GABOTAF Posted on 19 Sep 2023 Posted in Accounting 101 Tagged with Capitalization Threshold, Commission on Audit, Property Plant and Equipment What does it mean by Capitalization Threshold? Capitalization Threshold refers to the monetary value at which an entity elects to capitalize tangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. COA Circular No. 2022-004 dated May 31, 2022 How much is the current Capitalization Threshold of the Philippine Government? The latest capitalization threshold of the Philippine government is at ₱50,000.00 pursuant to Section 23 of the General Provisions of the FY 2022 General Appropriations Act (GAA), subject to the guidelines issued by the Commission on Audit (COA). You May Like to Read https://gabotaf.com/2022/09/17/coa-circular-no-2022-004-guidelines-on-increasing-the-capitalization-threshold-for-ppes-from-15000-00-to-p50000-00/ Post Views: 3,282 Related About GABOTAF Government Accountants, Budget Officers, Treasurers and Auditors’ Forum