Would charges to local governments be Sales Orders?

In Umoja, we have equipment masters to track tangible items whether or not they are capitalised as assets or inventory or already expensed. Equipment masters is functionality provided by the Plant Maintenance module. As the name indicates, this module is used for operations purposes as opposed to accounting purposes. There is no value or $ amount on an equipment master. Equipment masters typically store information about maintenance schedule, exact location of the item (e.g. room 4245), the custodian name, condition (in use, idle, damaged, etc).

For those items that have serial numbers, the serial number is attached to the equipment master. When the item is capitalised as Asset, we will have a link between the equipment master and the asset master. The value is only maintained on the asset master though.