Please refer to the following procedures for specific guidance related to the accounting for capital and non-capital assets and their disposal and/or removal from campus:
- What is a Capital Asset?
- Capitalization and Depreciation Policy
- Sales and Disposals Procedure
- Removal of Assets from Campus Procedure
These procedures are a supplement to the University’s Policy 74 - Capital and Non-Capital Assets, provides general requirements for safeguarding assets through the implementation and maintenance of loss prevention practices by all departments. The procedures listed above are meant to be reviewed in conjunction with this policy.
For more information please contact:
- Capital Financial Analyst – Yanling Sun
To request financing for a capital asset or renovation purchase over $100,000, please complete the following form.