GASB IG 2021-1 Question 5.1 Asset Capitalization Policy for Individual Assets with Significant Aggregate Value GASB IG 2021-1 Question 5.1 Asset Capitalization Policy for Individual Assets with Significant Aggregate Value FRU 00 GASB IG 2021-1 Question 5.1 Asset Capitalization Policy for Individual Assets with Significant Aggregate Value IG 2021-1 Question 5.1 Evaluation Template Download Excel spreadsheet