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AGO Opinions with Topic: DEPRECIATION AND AMORTIZATION SCHEDULE FOR CAPITAL OUTLAY OTHER THAN COURTROOM SPACE
AGO 1963 No. 10 >  January 31, 1963
COURTS - JUSTICE COURTS - 1961 ACT - DISBURSEMENT OF RECEIPTS - COSTS CHARGEABLE TO COUNTY - DEPRECIATION AND AMORTIZATION SCHEDULE FOR CAPITAL OUTLAY OTHER THAN COURTROOM SPACE
COURTS - JUSTICE COURTS ‑- 1961 ACT ‑- DISBURSEMENT OF RECEIPTS ‑- COSTS CHARGEABLE TO COUNTY ‑- DEPRECIATION AND AMORTIZATION SCHEDULE FOR CAPITAL OUTLAY OTHER THAN COURTROOM SPACE 1. The phrase "cost of providing courtroom or other space" as used in RCW 3.62.050 does not include the cost of providing all of the items enumerated in RCW 3.58.050. 2. Same :  RCW 3.62.050 does not expressly or by necessary implication distinguish between the cost of space provided in county facilities and space provided by contract elsewhere. 3. In computing the cost of providing justice court facilities other than space, for the purpose of apportioning such cost among governmental units, a county may depreciate items which are classified as capital outlay and amortize its costs, (in accordance with a schedule prescribed by the state auditor (RCW 43.09.200)) so as to be reimbursed over a period of time.
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