After several months of my predecessor telling me she had no record of our church's property assessment, I have finally found it (she had misfiled it).  Unfortunately, I existed historical mode long ago.  Is there any way to enter our land as a capital asset?  I do have an account number set up for it, just nothing in it yet.  We have owned the land for several years, so I can't debit its value anywhere.

Thanks for any help!