Capitalization of Assets
Accounting and Financial Reporting
View Official Policy: 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.
Responsibilities
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: