1. What are the principal classes of capital assets associated with governmental activities that the city reports in its financial statements?

1. What was the total amount of capital assets used in governmental activities added during the year? What was the amount retired?

1. What is the city's threshold policy on capitalizing general capital assets and intangible assets?

1. How much depreciation did the government charge in its governmentwide statements on capital assets used in governmental activities?

1. Did the government capitalize infrastructure assets acquired during the year? Did it account for infrastructure assets using the "standard" or the "modified" approach?

1. Did the government capitalize collections of art or historical treasures? Did it depreciate such collections?

1. Judging from the disclosures pertaining to investments, does the entity have any investments that appear to be especially risky? In your judgment, to which risk (e.g., credit risk, interest rate risk, foreign currency risk) is the exposure of the entity the greatest?

1. Does the government own any "unusual" securities such as derivatives? If so, does the report contain an explanation of these transactions?

https://assets.austintexas.gov/financeonline/downloads/comprehensive_annual_financial_report/comprehensive_annual_financial_report_2019.pdf