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  2. Semi-expendable items are small tangible items with estimated service life of more than one year and individual cost of each is below the capitalization threshold of P15,000.00.
    faqs.coa.gov.ph/what-are-semi-expendable-items-and-how-should-it-be-recorded-in-the-books/
    faqs.coa.gov.ph/what-are-semi-expendable-items-and-how-should-it-be-recorde…
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