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  2. Semi-expendable properties are tangible items which meet the definition and recognition criteria of Property, Plant and Equipment (PPE), but below the capitalization threshold of ₱50,000.00.
    gabotaf.com/2023/09/19/what-is-semi-expendable-…
    Each item within the bulk acquisition such as library books, small equipment, computer peripherals, work animals, and the like, will need to meet the amount of below P50,000.00 to be recognized as semi-expendable property.
    www.depedtambayanph.net/2022/06/mooe-can-be …
     
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    WEBACCOUNTABILITY FOR SEMI EXPENDABLES LOW-VALUED ITEMS DESCRIPTION the accountability shall be extinguished upon expiration of the estimated useful life or upon return of the property before the end of …

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    WEBSep 17, 2022 · The COA Circular No. 2022-004 explains how to account for tangible items that cost below P50,000 as semi-expendable property. It also provides guidelines on the useful life, impairment, and reporting of …

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    WEBMay 3, 2020 · What is Semi-Expendable Property? If, however, there are items with individual values below the threshold but which work together in the form of a group of network asset whose total value exceeds the …

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