The asset register of Ehlanzeni district municipality contained a record of information for every asset that provided support to the effective financial and technical management of the institution and met statutory requirements i.e. Municipal Finance Management Act (MFMA), Generally Recognised Accounting Practices (GRAP); as well as Ehlanzeni district municipality's asset management policy. The municipality categorised its assets into capital and minor assets. Capital assets were classified as those assets that had a life cycle greater than one year and minor assets were those assets other than capital assets which were fully depreciated in the year of existence.