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Glossary of Terms Used for USAID's Automated Directives System (ADS) - Updated 07/15/2011 Partial Revision

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0-9 All A B C D E F G H I J K L M N O P Q R S T U V W X
Term Definition
Capital Assets

Land, structures, equipment, intellectual property (e.g., software) and information technology (including IT service contracts). That are used by the Federal Government and have an estimated useful life of two years or more (See OMB Exhibit 300 (OMB Circular A-11, Preparation and Submission of Budget Estimates, Part 7, Section 300 for more information) (USAID Automated Directives System - ADS - Chapter 577).

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