NCAS

Capital/Fixed Assets Policies

EFFECTIVE DATE

POLICY

REVISED DATE

07/01/1995 Additions

1/22/07

07/01/1995 Buildings 1/22/07
07/01/1995 Capitalization/Classification 7/1/09
07/01/1995 Changing Location of Assets 1/22/07
07/01/1995 Components This policy no longer exists.
07/01/1995 Depreciation 7/01/10
07/01/1995 Grants 1/22/07
07/01/2001 Infrastructure   
07/01/1995 Internal Policy/Procedure Books 1/22/07
07/01/1995 Land 1/22/07
07/01/2006 Lease Obligations  
07/01/1995 Maintenance 6/15/07
07/01/1995 Missing/Stolen Assets 1/22/07
07/01/1995 Physical Inventory 1/22/07
07/01/1995 Renovation/Improvements 7/1/09
07/01/1995 Separation of Duties 1/22/07
 07/01/1995 Revised Software Policy
Note: Effective through the State fiscal year ended June 30, 2009. (See new Intangible Assets policy)
07/01/1995 Tagging 1/22/07  
07/01/1995 Libraries 1/22/07
07/01/2001 Collections

  

07/01/2005 Impairment of Capital Assets  
07/01/2007 Transfers of Capital Assets  
07/01/2009 Intangible Assets 6/30/10