Table of Contents

History of Changes
Section Effective
Date		 Last
Updated		 Last
Reviewed
1-Introduction 06/01/00 12/01/02 06/30/11
2-Capitalization of Property      
2.10 Capitalization of Tangible Assets 06/01/00 07/01/10 06/30/11
2.20 Capitalization of Intangible Assets 07/01/10 07/01/10 06/30/11
3-Disposal  
3.10 Cannibalization 06/01/00 04/28/05 06/30/11
3.20 University and Sponsor Equipment 06/01/00 04/05/11 06/30/11
3.30 Real Property (Land, Buildings, and Infrastructure) 07/01/04 11/18/05 06/30/11
4-Donation  
4.10 University Equipment 06/01/00 04/05/11 06/30/11
5-Equipment Fabrication  
5.10 Cost Accounting on Fabricated Government Deliverable 06/01/00 12/01/02 06/30/11
5.20 Accounting for Materials on Government Contracts 07/01/05 07/01/05 06/30/11
6-Equipment Transfer  
6.10 Sale of University Equipment 06/01/00 04/05/11 06/30/11
6.20 Sponsored Project Equipment 06/01/00 06/27/05 06/30/11
7-Equipment Use  
7.10 Disposal of Broken, Inoperable Equipment 06/01/00 04/05/11 06/30/11
7.20 Equipment Rental Non-University Purpose 06/01/00 12/01/02 06/30/11
7.30 Equipment Use and Condition Review 06/01/00 12/01/02 06/30/11
7.40 Idle, Excess and Under Utilized Equipment 06/01/00 04/05/11 06/30/11
7.50 Use of University and Sponsor Equipment 06/01/00 12/01/02 06/30/11
7.60 Use of Government Owned & Funded Equipment 06/01/00 04/05/11 06/30/11
8-Government Surplus Property  
8.10 Acquisition 06/01/00 12/01/02 06/30/11
9-Identification and Records  
9.10 Deliverables to Sponsors 06/01/00 06/27/05 06/30/11
9.20 Equipment Identification 06/01/00 05/16/07 06/30/11
9.30 Government and Other Sponsored Provided Equipment 06/01/00 12/01/02 06/30/11
9.40 Transferring Equipment to the UA 06/01/00 12/01/02 06/30/11
10-Maintenance of Capital Equipment 06/01/00 12/01/02 06/30/11
11-Movement and Location  
11.10 General 06/01/00 12/01/02 06/30/11
11.20 Inter-departmental Sales 06/01/00 12/01/02 06/30/11
11.30 Off Campus Use and Location 06/01/00 10/24/05 06/30/11
11.40 Shipping 06/01/00 12/01/02 06/30/11
12-Physical Inventories of Equipment  
12.10 Alternative Property Schedules 06/01/00 12/01/02 06/30/11
12.20 Final Inventory on Government Grants and Contracts 06/01/00 12/01/02 06/30/11
12.30 Performing Physical Inventories 06/01/00 05/16/06 06/30/11
13-Property Reports  
13.10 Annual Property Reports 06/01/00 12/01/02 06/30/11
13.20 Final Property Reports and Closeout 06/01/00 12/01/02 06/30/11
14-Relief from Accountability  
14.10 General 06/01/00 12/01/02 06/30/11
15-Security, Theft Control, Loss and Damage  
15.10 Damaged or Destroyed Equipment 06/01/00 04/05/11 06/30/11
15.20 Lost, Stolen or Not Found Equipment 06/01/00 02/10/06 06/30/11
15.30 Privately Owned Equipment 06/01/00 12/01/02 06/30/11
15.40 Security and Control of Theft Loss 06/01/00 12/01/02 06/30/11
16-Subcontractor Held Property  
16.10 Property Control Requirements 06/01/00 12/01/02 06/30/11
16.20 Subcontractor Acquired Property 06/01/00 12/01/02 06/30/11
17-Titleholder  
17.10 Sponsored Account Property Title 06/01/00 12/01/02 06/30/11
18-Trade-In  
18.10 Federal and other Sponsored Property 06/01/00 06/08/09 06/30/11
18.20 University Funded Property - General 06/01/00 06/08/09 06/30/11
18.30 Strategic Alliance Contracts - IKON/HP & XEROX 06/08/09 06/08/09 06/30/11
19 - Property System Effectiveness      
19.10 Assessing Property System Effectiveness 01/01/10 01/01/10 06/30/11

Financial Policies and Procedures Manual