If software and computers are not readily available, the utility should have a written inventory of all the assets it owns. This handwritten list should be edited as the utility grows and changes. A handwritten inventory is the least desirable inventory option, but is better than no inventory at all and should be used if this is the only option available to a utility. This method can also be used as an interim option while a utility works toward a computerized system. One option to consider with a hand written asset inventory is to put each asset on an index card so that they can be sorted in a file box. The key to a useful asset inventory is to structure it to provide the information the utility needs in an easy to retrieve fashion. If the data is not easily accessible, the utility will not use it and the inventory ceases to have as much value as it could.

Appendix A contains an inventory form that can be used as a guide for a handwritten inventory or as a field worksheet to gather inventory data.

...it was just the investment of our time in getting the development done. --Derek Sherry, Platte City, MO

IV-27