Capital and Non-Capital Assets

Capital and non-capital assets overview

Specific guidance related to accounting for capital and non-capital assets that belong to the University of Waterloo and their disposal and/or removal from campus are located on the Finance Resources for Faculty and Staff website (WatIAM credentials required to log in).

Resources include:

  • What is a capital asset?
  • Capitalization and depreciation policy
  • Requesting financing for a capital asset or renovation purchase over $100,000
  • Sales and disposals procedure
    • Asset disposal form
  • Removal of assets from campus procedure