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Approved on text check: the label and value were found on the cited page."},{"type":"public_document","life_type":"accounting","title":"Grey Highlands: By-law No. 2026-052, Tangible Capital Asset Policy A09-F-03","url":"https://greyhighlands.civicweb.net/document/406218/","page":10,"label":"Surface Treatment","years":10,"note":"Capital asset policy (amortization period). Approved on text check: the label and value were found on the cited page."},{"type":"public_document","life_type":"accounting","title":"Kapuskasing: By-law No. 3103, Tangible Capital Assets Policy","url":"https://kapuskasing.civicweb.net/document/6872/","page":15,"label":"Roads Surface - Surface Treated","years":5,"note":"Capital asset policy (amortization period). Approved on text check: the label and value were found on the cited page."},{"type":"public_document","life_type":"accounting","title":"Kenora: AF-6-1 Tangible Capital Asset Policy (By-law 34-2026)","url":"https://listview.kenora.ca/Files/City%20Policy%20Manual/Administration%20and%20Finance/AF-6-1%20Tangible%20Capital%20Asset.pdf","page":16,"label":"Road Network - Surface Treated","years":15,"note":"Capital asset policy (amortization period). Approved on text check: the label and value were found on the cited page."},{"type":"public_document","life_type":"accounting","title":"Meaford: By-law 2020-83, Tangible Capital Asset Policy, Appendix A Estimated Useful Lives","url":"https://meaford.civicweb.net/document/103944/","page":20,"label":"Linear - Road Surface - Surface Treatment","years":[3,7],"note":"Capital asset policy (amortization period). 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Road surface treatment, v0.1.0. https://unfinished.one/c/road-surface-treatment/v/0.1.0"}