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Capitalization of Assets

Accounting and Financial Reporting

View policy pdf:  Capitalization of Assets Policy

The University follows University System of Georgia capitalization policy as outlined in the Business Procedures Manual.  A link to the capitalization section of the USG Procedures Manual can be found under Related Information. This policy details various items related to capitalization, including:

Asset Category Definitions

Capitalization Thresholds

Depreciation Methodologies

Examples of Each Class of Assets.


Responsible University Senior Administrator: Vice President for Finance & Administration

Responsible University Administrator: Associate Vice President for Finance Division

Policy Owner:  Allison Davis

Phone Number:  706-542-1197

Date Issued:

Last Reviewed/Updated: