Effective Date: 4/3/2018


Used to account for System Administration capital assets upon purchase, transfer, or disposal. Also used to update information associated with current System Administration capital assets.

A capital asset is property - including equipment, software, remodels, and renovations - that has an expected useful life of more than one year and a unit cost of $5,000 or more.

Related Resource:

Accounting Handbook: Capital Assets procedures

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