University Resources, Operations and Policies

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  • Business and Finance

    Capitalization Policy

    Policy Statement

    The University has established a capitalization policy in order to distinguish between expenditures incurred which should be capitalized as property, plant, and equipment and depreciated over a useful life from those expenditures incurred which should be treated as an expense in the University’s financial statements.

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    Reason for Policy                                                                    

    The purpose of the capitalization policy is to provide consistent and accurate capitalization of all assets held by the University.

    Who Is Governed by this Policy                                         

    All offices responsible for purchasing, safeguarding, maintaining, disposing and reporting on capital assets.


    Policy Owner 

    Robert DeCarlo

    Secondary Contact

    Susan Okrent

    Document History                                                      

    • Last Reviewed Date: October 19, 2017
    • Last Revised Date: October 19, 2017
    • Policy Origination Date: Not known 

    Who Approved This Policy                                                  

    Robert DeCarlo, Chief Financial Officer & Associate Vice President



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