资本资产/物业管制

• 产权收购

  资本设备定义为:

  • equipment having a useful life of more than one 一年 and a cost 1万美元以上.
  • cost includes 的 purchase price, shipping, installation, training and some warranty 成本.
  • it does not include repairs, maintenance, extended warranties, annual subscriptions 软件续订.

  Capital equipment may be acquired through purchase, donation, trade-in or construction. Regardless of 的 way 的 equipment is acquired, if it meets 的 definition of capital equipment, it must be added to 的 property records and tagged with a University of 北科罗拉多物业标签.

  Property tags are to be placed on 的 front of 的 equipment in a conspicuous place, 以便在年度盘点过程中可以方便地阅读.

  Title to 的 property rests with 的 University, not 的 Organization, regardless of whe的r 的 equipment may have been donated or purchased from Organization budget 拨款或来自特别拨款或拨款. 组织被分配 property for custody through 的 property tagging process and are responsible for 这样的属性. 组织机构负责填写设备转移表 is moved or o的rwise disposed of, in order to transfer that responsibility.

  All items will be carried on 的 accounting records at cost or purchase price. 这 将包括运输，安装和培训费用. 在哪里实际购买 price cannot be established, as in 的 case of a gift, fair market value may be used.

  设备可以用类似资产的折价来获得. 购买 of items where 的 purchase price is reduced by 的 value of a similar asset traded in will be recorded on 的 property records at 的 actual list/invoice price of 的 物品购买. 因此，新设备的成本将等于 cash paid for 的 equipment plus 的 trade-in allowance documented by 的 卖方. A gain or loss on disposal of 的 asset traded in will be calculated as 的 difference between 的 book value of 的 asset traded in and 的 trade-in value provided by 的 卖方.

  设备可以通过租赁购买获得. 该项目的本金 is 的 capitalized value adjusted for any trade-in value provided by 的 卖方 on 设备在购买时进行交易并按上述方式计算.

  Reconditioned items will be recorded at 的 total purchase price plus all reconditioning 成本. 已拥有物品的翻新通常将计入费用。 and 的 initial property records will remain unchanged, unless 的 amount is $10,000 or more and reconditioning will prolong 的 life of 的 asset more than an additional 一年. In this case, 的 reconditioning will be considered an improvement, and a separate 物业记录将被保存以备改善之用.

  属性控制将以几种方式之一启动设备标签. 所有的购买 订单将被审查. 当采购订单符合基本设备要求时， 财产的控制 will prepare a property record and create a property tag after 的 采购订单已付款. 物业记录将包含以下信息:

  • 设备描述
  • “服役”日期或购买日期
  • 原始成本
  • 应折旧生活
  • 设备序列号
  • 供应商或制造商
  • 设备所在的建筑和房间号
  • 用于购买的资金来源
  • 负责组织
  • 用于支付设备费用的采购订单、凭证或EIO
  • 资产类型

  The property tag and a tag notice will be sent to 的 individual who requested 的 采购订单. 这个人负责附加属性标签.

• 购买资产

  在购买将被资本化的资产时，请记住:

  • 所有超过10,000美元的采购都需要采购订单.
  • 使用“79xxx”账户代码，即使在“79xxx”行中没有预算. 为代价 为了财务报告的目的，需要记录在该帐户组中.
  • If an initial purchase was under $10,000 but 的 final invoice is over 的 threshold and is an Asset, notify 的 property accountant and submit a journal entry correcting 报销单.
• 捐款

  The UNC Foundation handles all donations received which allows 的 donor to receive 税收优惠以及捐赠者的认可. 以下是所需的信息 接受捐赠:

  • 捐款人资料(用于填写实物捐赠表格)
  • 已填妥接受实物礼品表格. 应该由UNC的人完成吗 is accepting 的 donation after approval has been received from 的 Dean or department head.
  • If 的 gift is greater than $10,000, we require an appraisal obtained by 的 donors 捐赠者必须填写IRS表格8283非现金慈善捐款. 这种形式 还必须由基金会签署.
• 房地产运动

  The movement of equipment 在校园 is sometimes necessary due to relocation of offices, equipment no longer needed, 的 trade in or sale of equipment to o的r Organizations, 以及由于损失或其他原因. 当设备要从一个地点移动时 to ano的r, it is necessary to notify 财产的控制 so that property records may 被更新.

  它包含了一系列表单，使报告更容易. 下面的部分将 assist in determining which form should be used for different types of equipment movement. 形式 are to be completed for movement of property that has a cost or market value 1万美元以上.

  Please complete 的 appropriate form and forward to 总会计, CB 44 so 的 可以对设备进行调整.

  • 校园财产流动

    When equipment having an original value 1万美元以上 is being moved from one building to ano的r, one organization to ano的r, or 的 temporary storage of an item, 的 资本设备转让表 必须填写并提交给总会计.

  • 校外财产转移

    When equipment with an original value 1万美元以上 is moved off campus, 的 校外设备表 必须填写并提交给总会计. 这些人正在 equipment off campus assume 的 risk of loss, and may be held liable for 的 replacement 设备丢失、被盗或损坏的费用. 他们在这张表上签字 is acceptance of 的 risk and 的 responsibility for 的 safekeeping of 的 equipment.

  • 丢失、被盗或失踪

    丢失设备必须报告给联合国军司令部警察局和 遗失、被盗或遗失设备表格 为总会计办公室完成的.

  • 剩余财产

    Any equipment or supplies no longer having any use to University Organizations (部门) 被认为是剩余财产. 剩余财产的处置方法有三种:

    • The first and preferred method is to contact Facilities Services and schedule pick-up 剩余财产.

    Contact Facilities Services at 351-2446 and schedule pick-up of surplus property. If equipment with a University property tag is sent to facilities, 的 department/organization will complete a surplus property form and submit it to property control so that property 记录可以更新. 设施服务部门将决定最佳处理方法 剩余财产. 处置剩余财产所产生的收益 will be retailed by Facilities Services to offset 的 cost of surplus property disposal. If 的 property is usable, it will be made available to o的r departments/organizations 在校园. Surplus property can be viewed at 的 Parsons Hall Service Center on Wednesdays 上午10点至11点半.

    资本设备盈余表

  • 以旧换新
    • The second method is used when purchasing new equipment and 的 old equipment is used 以旧换新.

    Equipment traded in on 的 purchase of new equipment is reported to property control 在设备以旧换新表格上. 完成的表单提交给属性控制 这样就可以更新物业控制记录. 已决定回收旧设备 由供应商和部门/组织之间的协议.

    资本设备以旧换新表格

  • 捐赠
    • The third method would be 的 donation of usable equipment and supplies to a non-profit 机构.

    剩余财产只能捐赠给非营利机构. 已完成的剩余设备 表格或捐赠物资/设备表格提交物业管理. 特殊的 捐赠运动器材或用品时应谨慎. 与运动员核实 before making any athletic equipment or supplies donations to ensure compliance with NCAA的规章制度. 捐赠给非营利机构需要签名 来自接受捐款的非营利机构代表. 收集签名 提交物业管理的盈余/捐赠表格.

    向非牟利机构捐赠设备/用品表格