State of Georgia Capital Asset Guide

Finance

View policy pdf: State of Georgia Capital Asset Guide Policy

Assets purchased, constructed, donated or transferred to UGA that meet or exceed the University System’s established capitalization thresholds or minimum reporting requirements must be uniformly classified in conformity with the USG Business Procedures Manual. University of Georgia follows all policies set by the University System of Georgia and Board of Regents and meets both Board of Regents policy mandates and the statutory or regulatory requirements of the state of Georgia and the federal government.

The specific policy related to Capital Asset definitions, classification and thresholds is found within the University System of Georgia (USG) Capital Asset Guide. 

Responsibilities

Date Issued:

Last Reviewed/Updated: 04/17/2020