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hi Im Alex and Im the product manager for apples today Im going to tell you about fixed assets and how you attract those for your organization now as a disclaimer this is a pretty big topic and it gets complex so Im gonna do my best to keep it basic for today but then well have other videos that go into more detail later so when youre talking about fixed assets youre actually talking about an item that your organization owns that is spread out the cost of it is spread out over multiple years and you want to track that item on your balance sheet okay so when youre thinking about what would be considered a fixed asset theres two things that you need to consider first is your capitalization policy now what that means is if Im gonna buy an item and that item is over a certain value its going to equal a fixed asset so if you go to the store and buy pens for $20 that doesnt really qualify as a fixed asset its just an expense but if your organization says that any item over two