Finance: Accounting
Capitalization & Depreciation Policy

Approved by:	Board of Trustees
History:	Issued	-- March 14, 2002
	Revised	--
	Additional History
Related Policies:	Procurement: Property Administration:
Additional References:
Responsible Official:	Treasurer and Vice President for Finance and Administration  202-319-5606
View Full Version of Policy

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I-II.           Introduction and Definition
III-IV.        Cost Guidelines and Depreciation
V.             Asset Categories
VI-VII.       Treatment of Land and Acquisition by Purchase vs Construction
VIII-IX.      Donations of Capital Assets and Lease Equipment and Buildings
X.             Major Renovations and Leasehold Improvements
XI.            Improvements Other than Buildings
XII.           Details on Asset Categories
XIII-XIV.    Asset Tags and Fixed Asset Inventory
XV-XVI.     Accounting for Asset Inventory and Grant Funded Equipment
XVII-XVIII. Group Purchases During Construction of a New Building   and Modular Furniture and Furnishings