At a minimum, within the object of capital assets, the budget amounts for the following shall be reported, as specified:

1. (a) Land shall be reported in total amounts, except when included as a component of a project.
2. (b) Structures and improvements shall be reported separately for each project, except that minor improvement projects may be reported in totals.
3. (c) Equipment shall be reported in total amounts by budget unit.
4. (d) Infrastructure shall be reported in total amounts by budget unit.
5. (e) Intangible assets may be reported in total amounts by budget unit.