CO-59

Asset Management / Inventory Report / GAAP Reporting Form

CO-59 Rev. 5/2025

Instructions

1. In accordance with the provisions of section 4-36 of the Connecticut General Statutes, this report must be on file with the Office of the State Comptroller on or before October 1st of each year reflecting the total assets / inventory within the agency as of June 30th.
2. Refer to the State Property Control Manual for specific instructions on filling out this form. osc.ct.gov/manuals/
3. Questions on completing the CO-59 form not covered in the Core-CT asset management information and job aids can be directed to osc.co-59@ct.gov.

Background

Agency Name

Agency Acronym Other {{ d.acronym + ": " + d.name }}

Fiscal Year

Inventory Date

Asset Information

SOFTWARE SUBSCRIPTIONS (CAPITALIZED SBITA) – Enter sum of SBITAs that meet the $5,000.00 threshold and are longer than 12-months. Subscription Based Information Technology Agreements less than 12-months are expensed and not tracked on the CO-59.

SOFTWARE PERPETUAL (CAPITALIZED) – Enter sum of software not identified as a SBITA that meets the capitol threshold of $5,000.00. This section was previously Software (Capitalized) Owned by State and should include all non-subscription capitalized software listed in an agency’s software library.

SOFTWARE PERPETUAL (NON-CAPITAL) – Enter sum of software not identified as a SBITA and does not meet the capital threshold of $5,000.00. This section was previously identified as Licensed Software. This should include all non-subscription and non-capital software listed in an agency’s software library.

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	Cost Data or Fair Market Value				Art Appraisals
Asset Classification	2 Last Year's Balance 6/30/{{(new Date()).getFullYear()-1}}	3 Additions	4 Deletions	5 Current Balance 6/30/{{(new Date()).getFullYear()}}	6 Adjustment Due to Appraisal
{{q.name}} {{q.quantityPrompt}}:				{{moneyStr(calcCurrentBalance(q))}}	N/A
Total {{section.name}}	{{moneyStr(sectionsSubtotals[si].lastBalance)}}	{{moneyStr(sectionsSubtotals[si].additions)}}	{{moneyStr(sectionsSubtotals[si].deletions)}}	{{moneyStr(sectionsSubtotals[si].currentBalance)}}	{{moneyStr(sectionsSubtotals[si].appraisal)}}
Grand Total for Real and Personal Property	{{moneyStr(totals.lastBalance)}}	{{moneyStr(totals.additions)}}	{{moneyStr(totals.deletions)}}	{{moneyStr(totals.currentBalance)}}	{{moneyStr(totals.appraisal)}}

Signatures

Preparer

Name

Title

Email

Phone

Date

Authorized

Name

Title

Email

Phone

Date

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