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Financial Operations & University Reporting

Capital Assets


Guidelines for Capital Assets

Policy II.A.2 describes general guidelines for capital assets. Includes: purpose, policy, definitions, references, and approvals and revisions.

Creating Capital Asset Projects

Procedure 9-44 covers recording the cost and related depreciation of land and buildings. It does not cover recording the cost and depreciation of equipment. Includes: scope, references, responsibility, distribution, and ownership.