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1.

Each campus has the latitude to identify sensitive items of a lesser value for purposes of control or capitalization as deemed appropriate.

2.

Items of lesser value may be capitalized when required by a regulatory agency.  For inventory purposes, all items subject to the capitalization policy should be carried on the equipment inventory maintained by each campus.

E.Personal Computers

This equipment should be classified separately due to the rapid obsolescence.  A personal computer unit is defined as including the processing unit (CPU), screen on display (CRT), keyboard, mouse, and any other necessary hardware components needed to make the system functional.  Cost includes net invoice price plus inbound transportation and installation costs.  This equipment category includes assets having a useful life of more than one year and a unit cost of $5,000 or more.

1.

Each campus has the latitude to identify sensitive items of a lesser value for purposes of control or capitalization as deemed appropriate.

2.

Items of lesser value may be capitalized when required by a regulatory agency.  For inventory purposes, all items subject to the capitalization policy should be carried on the equipment inventory maintained by each campus.

F.Computer Software

12

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