Purpose
Capitalization includes information on determining whether or not the project is Capitalized and specific parameters relating to Capitalized Projects.
Capitalized projects must go through Capital Planning/Facilities Services accounting and must be managed in e-Builder by a qualified and licensed user. Generally, a capitalized asset is an improvement that is greater than $100,000 (or $50,000 for infrastructure) and extends the useful life or functionality of the OSU owned building or asset.
Plant Funds – Financial fund set up to capture costs associated with an asset for capitalization purposes. Any project that meets the capitalization requirements must have plant fund(s) established. Costs for these projects cannot be paid from non-plant funds. Plant Fund indexes begin with “ZARxxx”.
Section Contains
5.01.1 Capital Accounting Overview
5.01.2 Fixed Asset Types
5.01.3 Building List