Note 3. Assets
The Department's assets are classified as entity assets and non-entity assets. Entity assets are those assets that the Department has authority to use for its operations. Non-entity assets are those held by the Department but are not available for use in its operations. The vast majority of the Department's assets are entity assets. Total non-entity assets at September 30, 2007and 2006 were $13.8 million and $12.7 million, respectively, for amounts in the Chancery Development Trust Account. These items are included in amounts reported as Cash and Other Monetary Assets (See Note 7, " Cash and Other Monetary Assets " for further information).