There are multiple categories of assets and it is important that assets are grouped in the right category, from the project procurement plan (or handover/donation plan) to the asset register and exit plan of action.


  • vehicles
  • motorbikes
  • forklift
  • digger
  • generators
  • solar system set-up.

Communications and IT

  • telephones
  • smartphones
  • satellite phones
  • radio sets
  • radio base stations
  • satellite dish
  • handheld GPS
  • laptops
  • desktops
  • printers
  • scanners
  • CPUs
  • digital tablets.


  • any owned property, built or land
  • includes temporary structures such as Rubb Halls.


  • office safe
  • fridges
  • freezers
  • cookers
  • power stabilisers
  • surge protector
  • fans
  • air conditioning units
  • washing machines
  • TVs.


  • all tools, powered or mechanical.

Medical equipment

  • all specialised equipment
  • all assets falling under other categories but used in medical settings should not be classified as medical
  • e.g.: a fridge used in a hospital is a household asset, not a medical asset. An oxygen concentrator is a medical asset, however.

Intangible assets

  • insurance
  • software licenses
  • patents.

All above items only count as assets within the following criteria:

> £1,000 OR

> 3 years useful life OR

Powered by electricity or fuel, has a serial number OR

Incurs running cost OR

Defined as an asset by donor

Note: it is good practice to track intangible assets on the asset register. Some donors may require tracking intangible assets.

Read the next section on Items that are not to be managed as assets here.

Download the full section here.