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Management of the Treasury’s assets is governed by the Accountable Authority’s Instructions on asset management and aligns with government best practice. The Treasury’s asset management framework includes an asset register, an asset management plan and a capital management plan. The asset register records details of all assets held by the Treasury. An annual stocktake of assets keeps the register accurate and up-to-date. The department’s fixed assets include office fit-out, purchased and internally developed software, computer equipment, infrastructure and library materials.