All community assets are to be entered or updated in OneSite upon:
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1 FIXED ASSET INVENTORY Property Assets October 10, 2012 Fixed assets are those valuable material objects that are stable fixtures of the community such as computer equipment, office and pool furniture, maintenance shop equipment, capital improvement enhancements, etc. Generally, assets are those items that are: Individually valued at $50.00 or higher. Tangible and increase the overall financial value of the community. Non-consumable. Items such as pool chemicals and wall paint are not considered as community assets because they are consumed or otherwise depleted when used, and thereby do not increase the value of the community. Typically covered under a manufacturer s warranty of 6-months or longer. These items are tracked as community assets in the Facilities section of OneSite. As items are acquired or removed from the community, the Community Manager shall update the OneSite Asset inventory and keep the information current. ADDING ASSETS All community assets are to be entered or updated in OneSite upon: Purchase of the asset Acquisition of a community; to be completed within the first 30 days. As needed to maintain an accurate record of community assets When entering an asset into OneSite, include as much information about that item as possible, i.e. model number, serial number, date purchased, original price, color, size, supplier or vendor, etc. Refer to Maintenance Stockroom Policy for entering of assets purchased for stock (i.e. being held for install at a later date). Typically, items to be considered assets are objects such as appliances, computers, office and pool furniture, maintenance equipment and tools, etc. Common examples of assets to enter into OneSite include items listed on Exhibit OOO. Page 1 of 7
2 INVENTORY OF ASSETS An inventory of all community assets is to take place upon: Change of Community Manager or Service Manager Annual review Suspected or confirmed theft or vandalism An inventory of assets is to be completed whenever any Community Manager or Service Manager transfers from a community or ends their employment with Benchmark. Any discrepancies are to be brought to the attention of the community s Regional Manager. The Community Manager and the Service Manager are to complete a full and thorough review of all community inventory items annually (within 14 months of the last review). A service request is to be entered as completed into OneSite once the full review has been completed. Anytime theft or vandalism of tools or equipment is noticed or suspected, the Community Manager is to complete a thorough review of the relevant inventory, notify the Regional Manager, and make the necessary adjustments to the OneSite asset list. The Asset Information Sheet (Exhibit PPP) or similar should be used when initially gathering and hand writing information about community assets. Having compiled all of the information on the form will be helpful when entering assets into OneSite. ITEMS NOT CONSIDERED TO BE ASSETS Items that are typically NOT considered as assets are consumable supplies, such as those used up during the normal course of daily business (cleaning supplies, pool chemicals, printer toner, paper, etc.), or inexpensive equipment or tools costing less than $50 per item (staplers, scissors, screwdriver, etc.). However, a set of tools, such as a screwdriver set or mechanic s wrench set, costing $50 or more would be considered an asset. The acceptation to the above is refrigerant cylinders. All refrigerant cylinders are considered assets and are to be entered as assets in OneSite. RETIRING ASSETS During normal operation, assets may be retired from OneSite asset list when the item is: Replaced with new No longer salvageable; beyond reasonable repair Page 2 of 7
3 No longer needed or being stored in excess of the community s needs Stolen Vandalized/damaged Asset items may only be discarded when being replaced with a new item, or after Regional Manager s approval when not being replaced. At the time the item is discarded, the asset is to be retired in OneSite. Page 3 of 7
4 COMMON ASSET EXAMPLES OFFICE APARTMENTS LAWN & LANDSCAPING Desk Refrigerator Hedge Trimmer (over $50) Desk Chair Stove Hand Tools (over $50) Digital Camera Microwave Post Hole Digger Filing Cabinet Dishwasher Lawn Mower Computer Water Heater Wheel Barrow Printer Disposal Seeder/Fertilizer Monitor Sink Snow Blowers Fax Machines Cabinets Pet Stations Security Cameras Countertops Picnic Tables Time Clock Air Handler Benches Two-Way Radios Light Fixtures Vehicles (Pickup Truck) Fire Panels Carpeting/Flooring Playground Equipment Refrigerator Vacuum Cleaner MODEL APARTMENTS MAINTENANCE SHOP Phone Systems Sofa Appliance Dollies Chair Pipe Wrenches FURNITURE End Table Amp Meters Sofa Coffee Table Nut Driver Sets Chair Credenza Battery Powered Tools End Table Area Rugs Hand Tools (over $50) Coffee Table Lamps (over $50) Extension Cords (over $50) Credenza Television Key Machine Television Stereo Ladders VCR Microwave Mechanic s Socket Set (over $50) Stereo Bed Miter Saw Carpeting/Flooring Nightstand Screwdriver Sets (over $50) Dresser Saw-z-all Drapes Air Compressors Dining Table Drain Snake Air Compressors Snow Blowers Voltage Tester (over $50) Tool Boxes and Cabinets Paint Sprayers Pressure Washers Page 4 of 7
5 COMMON ASSET EXAMPLES (Continued) AIR CONDITIONING POOL EQUIPMENT CAPITAL IMPROVEMENTS Vacuum Pump Tables Roof Replacement Torch Set Umbrellas Electric Meter Center Replacement Refrigerant Charging Gauges Chairs Capital Door Replacements Electronic Leak Detector Picnic Tables Water Heaters Freon Recovery System Barbecue Grills Golf Carts Compressor Trash Receptacles Evaporator Coil Safety Equipment Refrigerant Cylinders Sand Filter Tank Furnaces Chemical Tanks and Pumps Air Handlers Pool Pumps Air Conditioning Condensing Units Benches Air Conditioning Compressors Gazebos Emergency Phones FITNESS EQUIPMENT Treadmills Exercise Bikes Multi-Function Machines Weight Scales Flooring Materials Page 5 of 7
6 ASSETS Appliances Refrigerators Ice makers Stoves Range hoods Microwaves Tools ($50 or higher) Ladders Power tools Paint sprayers Pressure washers Surface cleaners Generators Chainsaws Wrench sets Refrigerant cylinders HVAC Equipment Condensers Air Handlers Furnaces Compressors A-Coils Thermostats ($50 or higher) Office Equipment Compressors Printers Fax machines Desks Chairs Plumbing Fixtures Water heaters Disposals Sinks (over $50) Countertops NOT Toilets NOT Faucets NOT Mirrors Lighting Fixtures Ceiling fans NOT Motion detectors NOT GFI outlets NOT ASSETS Any item in a roll or coil Window screen spline Romex wire HVAC linesets Any item in a bag or sack Asphalt patch Ice melt products Consumable items Liquids or powders Pool chemicals Paints Bulbs Batteries Electric/Electronics (Repair parts) Circuit boards Sequencers Ballasts Breakers Electric/Electronics (Fixtures) Smoke detectors Receptacles (outlets) Motion sensors Window coverings Mini-blinds Doors and door hardware Bi-fold doors Slab doors Locksets Plumbing repair Faucets Valves and stems Escutcheons and trim kits Toilet tanks Toilet bowls Mirrors Appliance Repair Stove burners Gaskets Thermostats Switches Dishwasher racks Page 6 of 7
7 Page 7 of 7
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