Table of Contents History of Changes Section Effective Date Last Updated Last Reviewed 1-Introduction 06/01/00 03/01/12 03/01/12 2-Capitalization of Property       2.10 Capitalization of Tangible Assets 06/01/00 03/01/12 03/01/12 2.20 Capitalization of Intangible Assets 07/01/10 03/01/12 03/01/12 3-Disposal   3.10 Cannibalization 06/01/00 03/01/12 03/01/12 3.20 University and Sponsor Equipment 06/01/00 03/01/12 03/01/12 3.30 Real Property (Land, Buildings, and Infrastructure) 07/01/04 03/01/12 03/01/12 4-Donation   4.10 University Equipment 06/01/00 03/01/12 03/01/12 5-Equipment Fabrication   5.10 Cost Accounting on Fabricated Government Deliverable 06/01/00 03/01/12 03/01/12 5.20 Accounting for Materials on Government Contracts 07/01/05 03/01/12 03/01/12 6-Equipment Transfer   6.10 Sale of University Equipment 06/01/00 03/01/12 03/01/12 6.20 Sponsored Project Equipment 06/01/00 03/01/12 03/01/12 7-Equipment Use   7.10 Disposal of Broken, Inoperable Equipment 06/01/00 03/01/12 03/01/12 7.20 Equipment Rental Non-University Purpose 06/01/00 03/01/12 03/01/12 7.30 Equipment Use and Condition Review 06/01/00 03/01/12 03/01/12 7.40 Idle, Excess and Under Utilized Equipment 06/01/00 03/01/12 03/01/12 7.50 Use of University and Sponsor Equipment 06/01/00 03/01/12 03/01/12 7.60 Use of Government Owned & Funded Equipment 06/01/00 03/01/12 03/01/12 8-Government Surplus Property   8.10 Acquisition 06/01/00 03/01/12 03/01/12 9-Identification and Records   9.10 Deliverables to Sponsors 06/01/00 03/01/12 03/01/12 9.20 Equipment Identification 06/01/00 03/01/12 03/01/12 9.30 Government and Other Sponsored Provided Equipment 06/01/00 03/01/12 03/01/12 9.40 Transferring Equipment to the UA 06/01/00 03/01/12 03/01/12 10-Maintenance of Capital Equipment 06/01/00 03/01/12 03/01/12 11-Movement and Location   11.10 General 06/01/00 03/01/12 03/01/12 11.20 Inter-departmental Sales 06/01/00 03/01/12 03/01/12 11.30 Off Campus Use and Location 06/01/00 03/01/12 03/01/12 11.40 Shipping 06/01/00 03/01/12 03/01/12 12-Physical Inventories of Equipment   12.10 Alternative Property Schedules 06/01/00 03/01/12 03/01/12 12.20 Final Inventory on Government Grants and Contracts 06/01/00 03/01/12 03/01/12 12.30 Performing Physical Inventories 06/01/00 03/01/12 03/01/12 13-Property Reports   13.10 Annual Property Reports 06/01/00 03/01/12 03/01/12 13.20 Final Property Reports and Closeout 06/01/00 03/01/12 03/01/12 14-Relief from Accountability   14.10 General 06/01/00 03/01/12 03/01/12 15-Security, Theft Control, Loss and Damage   15.10 Damaged or Destroyed Equipment 06/01/00 03/01/12 03/01/12 15.20 Lost, Stolen or Not Found Equipment 06/01/00 03/01/12 03/01/12 15.30 Privately Owned Equipment 06/01/00 03/01/12 03/01/12 15.40 Security and Control of Theft Loss 06/01/00 03/01/12 03/01/12 16-Subcontractor Held Property   16.10 Property Control Requirements 06/01/00 03/01/12 03/01/12 16.20 Subcontractor Acquired Property 06/01/00 03/01/12 03/01/12 17-Titleholder   17.10 Sponsored Account Property Title 06/01/00 03/01/12 03/01/12 18-Trade-In   18.10 Federal and other Sponsored Property 06/01/00 03/01/12 03/01/12 18.20 University Funded Property - General 06/01/00 03/01/12 03/01/12 18.30 Strategic Alliance Contracts - IKON/HP & XEROX 06/08/09 03/01/12 03/01/12 19 - Property System Effectiveness       19.10 Assessing Property System Effectiveness 01/01/10 03/01/12 03/01/12

Financial Policies and Procedures Manual