BUILDINGS AND EQUIPMENT (FIXED ASSETS) AUDIT PROGRAM
I. Schedule and forecast of capital replacement requirements
II. Inventory of building assets
III. Recommended strategy for implementing corrective actions
IV. Energy conservation strategies
V. Review of facility staffing levels operating practices
VI. Regulatory compliance status
VII. Maintenance assessments
Summary
Pepsi is the company using and below is the link for the 10K of the company.
Https://www.sec.gov/Archives/edgar/data/77476/000007747614000007/pepsico201310-k.htm
