Capital item

A capital item is an asset or fixed asset, also referred to as a Configuration Item (CI). The CI is registered and managed in the general ledger for depreciation and investment. The item is managed by the organization from the perspective of total value. A capital item has attributes such as:

  • Book value depreciation schema
  • Depreciation start date
  • Accumulated depreciation
  • Residual value

Related terms

Asset
Configuration Management
Configuration Management Database (CMDB)
Configuration Management System (CMS)
Information Technology Infrastructure Library (ITIL)
Service desk