System assets are defined as components that work together to perform one function. Each component is necessary for the system to function as a whole. Removal of any one component would result in the system not operating at the required capacity or for its intended purpose.

Cluster assets are categorized as moveable system assets regardless of how the asset is created; therefore a moveable equipment object code should be assigned. In some cases a fabrication request document will be used to create the asset; however this does not change the object code that should be used on the procurement transaction.

Because multiple assets can be created for a cluster we highly recommend that a project number be set up for each cluster. Project numbers are part of the accounting record and will allow you to run reports for a given cluster. Once the project number is set up it must then be entered in the accounting line on the requisition.

For instructions on setting up a project reference Chart of Accounts Maintenance Group Definitions and Document Rules: http://www.fms.indiana.edu/fis/documentation/coadoc.pdf

Following is a listing of moveable computer equipment object codes to be used on the cluster purchase requisitions:

table a

Object Code	Description
7015	Computer Equipment
7035	Computer Equipment - Federally Funded
7036	Computer Equipment - Federally Owned

1. " A federally funded object code should be used when a contract and grant account is coded with a federal sub-fund (FEDER).
2. A federally owned object code should also be used when the granting agency holds title to the asset.

Procedures for Cluster Asset Set Up:

Cluster setup processes depend on when the cluster will be put into use. The four categories and their PO and Asset documentation procedures are listed below:

1. Capitalization of a cluster purchased and paid for in IU's current fiscal year, and placed in-service right away.
2. Capitalization of a cluster purchased and paid for in the IU's current fiscal year, and will not be in-service until configuration is complete.
3. Capitalization of a cluster purchased and paid for over several IU fiscal years and placed in-service right away.
4. Capitalization of a cluster purchased and paid for over several IU fiscal years and will not be in-service until configuration is complete.

1. Capitalization of a cluster purchased and paid for in IU's current fiscal year, and placed in-service right away.



On the purchase requisition the user will enter a CAMS Transaction Type of "New". As well as the appropriate object code see table a.

Once the asset has been created by the first payment request any new requisitions within that fiscal year should have the CAMS Transaction Type set to" Modify Existing". This will require the asset number created from the initial requisition/purchase order/payment request.

On the EPIC CAMS Document the asset type code should be assigned from the following list:

table b


Type Code	Description	Useful Life
206	Computer, Super Computer, or Sever	5
10260	Computer, Enterprise Server	3

For more information on completing the EPIC CAMS Document please reference the EPIC CAMS training document at the following url: http://www.fms.indiana.edu/cams/training_materials.asp.

The asset should be tagged and is considered complete.

2. Capitalization of a cluster purchased and paid for in the IU's current fiscal year, and will not be in-service until the configuration is complete.



On the purchase requisition the user will enter a CAMS Transaction Type of "New." As well as the appropriate object code see table a.

On the EPIC CAMS Document the asset type code should be assigned as 40004 (Moveable asset not yet received, or placed in service). This is accomplished by checking the box "Not expected to be received in current FY.

Once the asset has been created by the first payment request any new requisitions within that fiscal year should have the CAMS Transaction Type set to "Modify Existing". This will require the asset number created from the initial requisition/purchase order/payment request.

When the configuration is complete, the asset should be tagged. The tagging of the asset will alert Capital Asset Management that the asset is now complete and ready to be placed in service. When tagging the asset the type of "40004" should not be changed by the organization.

3. Capitalization of a cluster purchased and paid for over several IU fiscal years and placed in-service right away.



For clusters that are expected to be expanded yearly, we will create the cluster asset using a layered approach (creating a new asset for cluster purchases each IU fiscal year) This methodology will ensure additions that cross IU fiscal years do not generate catch-up depreciation.

This will be done by setting up a fabrication in the FIS system before the first cluster purchase of the current fiscal year.

Reminder: Cluster assets are categorized as moveable system assets regardless of how the asset is created; therefore a moveable equipment object code (reference table a) should be assigned on the purchase requisition instead of the standard fabrication code codes.

Purchases within subsequent IU fiscal years will require a new fabrication set up. Each fiscal year the organization will issue a fabrication document to create a new asset.

The Fabrication document requires:

1. account
2. campus
3. building code
4. description
5. room number
6. asset type:
1. For the initial asset the asset type code should be assigned as 40004 (Moveable asset not yet received, or placed in service.) This identifies the asset as in progress, and not eligible for depreciation.
2. For subsequent fabrication setups assets will be assigned the 206 Computer, Server or Super Computer, or 10260 Computer, Enterprise Server.
7. estimated completion date
8. estimated life
9. estimated cost
10. and must meet with the fiscal officer's approval.

When the cost of the initial asset reaches the capitalization threshold the asset will be moved from in progress to complete.

On the purchase requisition the user will enter a CAMS Transaction Type of "Modify Existing". The "Modify Existing" transaction type will require an asset number; enter the asset number generated by the fabrication document.

For asset documentation. The initial asset cluster asset will be tagged; any subsequent assets will be assigned a capital letter "N" in the tagging field. The organization will need tie or cross reference the assets together using the organization text field. Example: This asset is part of the cluster asset with tag number IU123456.

4. Capitalization of a cluster purchased and paid for over several IU fiscal years and will not be in-service until configuration is complete.



On the initial requisition enter a CAMS Transaction Type of "New".

On the EPIC CAMS Document the asset type code should be assigned as 40004 (Moveable asset not yet received, or placed in service.) This is accomplished by checking the box "Not expected to be received in current FY.

Once the in progress asset has been created by the first payment request any new requisitions should have the CAMS Transaction Type set to" Modify Existing". This will require the asset number created from the initial requisition/purchase order/payment request.

When the configuration is complete the asset should be tagged. The tagging of the asset will alert Capital Asset Management that the asset is now complete and ready to be placed in service. When tagging the asset the type of "40004" should not be changed.

Equipment. The term "equipment" includes delivery equipment, office equipment, machinery, furniture and fixtures, factory equipment and similar fixed assets.

Systems are defined as components that work together to perform one function. These components must be necessary for the system to function as a whole. Removal of any one component would result in the system not operation at the require capacity or for the intended purpose.