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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":"Severn: By-law 2019-04, Corporate Policy Manual: Tangible Capital Asset Policy, Useful Life Guide","url":"https://severn.civicweb.net/document/10628/","page":402,"label":"Infrastructure - Roads - LCB Roads","years":20,"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":"The Blue Mountains: POL.COR.19.04 Tangible Capital Assets Policy","url":"https://www.thebluemountains.ca/sites/default/files/2022-01/POL-COR-19-04-Tangible-Capital-Assets-Policy.pdf","page":12,"label":"Linear - Road Top - Surface Treatment","years":6,"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":"Trent Lakes: 5.17 Capital Asset Policy","url":"https://www.trentlakes.ca/media/fjaduus0/517_capital-asset-policy.pdf","page":10,"label":"Roads - Surface Treatment (LCB)","years":8,"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":"planning","title":"Amherstburg: Asset Management Plan Town of Amherstburg 2025","url":"https://www.amherstburg.ca/media/w5qhko4r/2025-amp-final-2025-06-30-rm-with-appendices.pdf","page":36,"label":"Tar & Chip Road Surface","years":[15,54],"note":"Asset management plan (planning life). 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