Notes

Slide Show

Outline

1	Expenditure Type Changes New Capitalization Limits in effect as of July 1, 2003 Threshold raised from $2,000 to $5,000 as part of new F&A rate agreement New Expenditure Types will be available on September 2, 2003 How and when to use these new values Capital and Non-Capital Equipment Expenditure Types Temporary Codes for Grant Funded Equipment ($2k to $5k) Other Expenditure Type Changes
2	Capital & Non-Capital Equipment
3	Capital & Non-Capital Equipment
4	Capital & Non-Capital Equipment
5	Expenditure Type Changes Advantages:
6	Expenditure Type Changes
7
8	Item Cost Determines Capitalization Two (2) computers that cost $2,500 each are not capitalized. One (1) computer that costs $5,500 is capitalized.
9	Expenditure Type Changes Basic Rules for Equipment Purchases:
10
11
12
13	Expenditure Type Changes
14	Non-Equipment Changes
15	Non-Equipment Changes
16	Non-Equipment Changes
17	Non-Equipment Changes
18	Non-Equipment Changes
19	Expenditure Type Cost Transfers
20	Expenditure Type Cost Transfers
21	Expenditure Type Cost Transfers
22	Expenditure Type Cost Transfers