Office of Financial Management Services
          Capital Asset Management System

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Standard Operating Procedures
1.0 Capitalization Rules
2.0 Asset Retirement
3.0 Asset Transfer
4.0 Physical Inventories
5.0 Tagging Moveable Equipment
6.0 Equipment Loan
7.0 IU Gifts
8.0 Capitalization of Moveable Equipment
9.0 Capital Lease Agreements
10.0 Trade-in of Similar Capital Equipment
12.0 Fabricated Equipment
13.0 Certificate of Substantial Completion
14.0 Capitalization Entries to the General Ledger
15.0 Merge an Asset
17.0 Transfer Title from Federally Owned
22.0 Accounting for the Impairment of Capital Assets
26.0 Capitalization of Signage
31.0 Mass Purchase of Equipment and Other Durables
32.0 Capital Equipment Purchased for Resale
33.0 Capitalization of Found Equipment
34.0 Pollution Remediation Obligation
38.0 Capital Assets Not Expected To Be Received in Current FY
39.0 Computer Software
40.0 Transfer-in Capital Assets
42.0 Capitalization of a Cluster
Block IU Last Updated 12/7/2010
400 E. 7th Street, Poplars 527, Bloomington, IN 47405 (812) 855-0375
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