02.36 Fixed Assets/Accumulated Depreciation (A8000-A8999)
A8011 Equipment
Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code. Includes livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. The costs of raising immature animals to maturity are treated as current operating expenses.
A8012 Vehicles
Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code A8011 - Equipment.
A8014 Construction in Progress (Equipment)
Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, an adjustment is done to move the total cost to account code A8011 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. CIP is non-depreciable. (For purchases from non-proprietary funds see Account 40199 - Construction in Progress (Equipment).)
A8015 Vessels
Expenditures for the purchase of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use A8011 - Equipment.
A8031 Museum Collections
Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more. Includes museum collection procurements and purchases of non-depreciable Library special collection items. Museum Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)
A8032 Works of Art & Historical Treasures
Artwork/historical treasures that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more per item. Works of Art & Historical Treasures are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)
A8033 Library Special Collections
Library special collections that cost $5000 or more. Library Special Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)
A8042 Library Books (General)
Institutional library general collections of books, periodicals, films, tapes, slides and reference materials. Library Books - General are depreciable. (For purchases from non-proprietary funds see account 40190 - Library Purchases.)
A8111 Buildings
This account code should be used to capitalize the expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings. Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. This code covers the following: New building, Addition to existing building, Capital improvements. See Fiscal Policy 55.713 "Capitalization Thresholds - Additional Clarification" for additional guidance in distinguishing capital improvements from maintenance and repairs. (see account codes 235xx - Maintenance and Repairs). (See accounts 405xx for procurements.)
A8112 Construction in Progress (Building)
This account code should be used to capitalize the expenditures incurred during the construction of a building that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8111 - 'Buildings' at completion of the project. CIP is non-depreciable.
A8117 Building Leasehold Improvements
A8121 Land
This account code should be used to capitalize the expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an improvement other than a building or infrastructure. Land is not included in depreciable assets.
A8123 Land Improvements (non-depreciable)
This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include:
-
Excavation
-
Fill
-
Grading
-
Landscaping
A8124 Land Improvements (depreciable)
This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and that deteriorate with use or the passage of time. Charges from the Physical Plant and other service activities for land improvements are also included. Examples include:
-
Parking Lots
-
Fencing and gates
-
Paths
-
Retaining Walls
-
Tennis Court
-
Athletic Field
-
Golf course
Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs).
A8125 Construction in Progress (Land Improvements)
This account code should be used to capitalize the expenditures incurred during the construction of land improvements that are not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to either A8123 - Land Improvements (Non-Depreciable) or A8124 - Land Improvements (Depreciable), at completion of the project. CIP is non-depreciable.
A8127 Land Leasehold Improvements
A8131 Improvement Other Than Buildings
This account code should be used to capitalize the expenditures for the installation or construction of Improvements Other Than Buildings (IOTBs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. IOTBs include the following: Fountains, Bleachers, Dugouts, Goal posts, Scoreboards, Similar improvements not part of the land or building itself. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See accounts 404xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
A8132 Construction in Progress (IOTB)
This account code should be used to capitalize the expenditures incurred during the construction of an IOTB that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8131 'Improvements Other Than Buildings' at completion of the project. CIP is non-depreciable.
A8137 IOTB Leasehold Improvements
A8142 Construction in Progress (Infrastructure)
This account code should be used to capitalize the expenditures incurred during the construction of an infrastructure asset that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8141 'Infrastructure' at completion of the project. CIP is non-depreciable.
A8147 Infrastructure Leasehold Improvements
A8222 In Development (Computer Software)
In Development (Computer Software)
A8280 Right of Use Lease Assets
Establishes roll-up account for all ROU asset accounts.
A8281 Right of Use Lease-Equipment
To record right-of-use (ROU) lease assets in the central reporting fund for equipment leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8282 Right of Use Lease-Vehicle
To record right-of-use (ROU) lease assets in the central reporting fund for vehicle leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8283 Right of Use Lease-Library Matls
To record right-of-use (ROU) lease assets in the central reporting fund for library materials leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8284 Right of Use Lease-Building/Space
To record right-of-use (ROU) lease assets in the central reporting fund for building and space leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8285 Right of Use Lease-Land
To record right-of-use (ROU) lease assets in the central reporting fund for land leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8286 Right of Use Lease-IOTB
To record right-of-use (ROU) lease assets in the central reporting fund for IOTB leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8287 Right of Use Lease-Infrastructure
To record right-of-use (ROU) lease assets in the central reporting fund for infrastructure leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8290 Right of Use SBITA Assets
Roll-up account for right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96.
A8291 Right of Use - SBITA
Account for right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.
A8511 Accumulated Depreciation-Equipment
(See associated asset account A8011 and depreciation expense account 80511.)
A8512 Accumulated Depreciation-Vehicles
(See associated asset account A8012 and depreciation expense account 80512.)
A8515 Accumulated Depreciation-Vessels
(See associated asset account A8015 and depreciation expense account 80515.)
A8542 Accumulated Depreciation-Library Books (General)
(See associated asset account A8042 and depreciation expense account 80542.)
A8611 Accumulated Depreciation-Buildings
(See associated asset account A8111 and depreciation expense account 80611.)
A8624 Accumulated Depreciation-Land Improvements
(See associated asset account A8124 and depreciation expense account 80624.)
A8631 Accumulated Depreciation-Improvements Other Than Buildings (IOTBs)
(See associated asset account A8131 and depreciation expense account 80631.)
A8641 Accumulated Depreciation-Infrastructure
(See associated asset account A8141 and depreciation expense account 80641.)
A8671 Accumulated Depreciation – Leasehold Improvements
A8721 Accumulated Amortization-Computer Software
Acc Amort-Computer Software
A8761 Accumulated Amortization-Trademarks
A8780 Acc Amort-Right of Use Lease Assets
Establishes roll-up account for all ROU asset accumulated amortization accounts.
A8781 Acc Amort-ROU Equipment
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for equipment leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8782 Acc Amort-ROU Vehicle
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for vehicle leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8783 Acc Amort-ROU Library Materials
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for library materials leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8784 Acc Amort-ROU Building/Space
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for Building/Space leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8785 Acc Amort-ROU Land
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for land leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8786 Acc Amort-ROU IOTB
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for IOTB leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8787 Acc Amort-ROU Infrastructure
To record right-of-use (ROU) lease assets accumulated amortization in the central reporting fund for infrastructure leases that meet GASB 87 eligibility criteria. Account is used exclusively by Financial and Reporting unit.
A8790 Acc Amort-Right of Use SBITA Assets
Roll-up account for accumulated amortization of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96.
A8791 Acc Amort-ROU SBITA
Account for accumulated amortization of right of use assets related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.