Equipment Inventory
设备盘点办公室负责学校所有可移动设备的标记和控制报告, purchased for Ohio University. 这包括俄亥俄州的五个地区校区和各种地区教学点. Equipment must meet the following criteria:
- Must be movable and not permanently affixed;
- Have a cost of $5,当购买或评估价值为5美元的礼物,000 or more;
- Have a useful life of one year or more and be non-expendable.
Equipment owned by Ohio University shall be tagged with a green tag. 赞助商拥有的设备，如果名称仍然属于赞助商，则应标记为 red tag. Both green and red tag equipment are recorded in the Fixed Asset system. 设备责任分配给首席研究员(PI)或部门. Finance is responsible for equipment reporting. PI或部门应将任何处置计划通知财务. 负责赞助设备报告的办公室是助学金会计，可以通过以下方式联系 finance.grants@mediagate-egy.net.
Please see the Equipment Inventory Quick Reference Guide for information on pulling a listing of inventory.
Purchasing Object Code
当购买将被标记的设备时，必须使用特定范围的目标代码. These object codes are used exclusively for tagged equipment. 在购买任何符合上述标准的商品时，请务必使用它们.
| Object Code | Object Code Description | Description | IDC charged on this Object Code? | Costs moved to another Object Code? | Taggable? Red or Green Tag? |
|---|---|---|---|---|---|
| 741115 | Computer Equipment | 价值5,000元或以上，使用寿命1年或以上的电脑及电脑设备. [note 1: Components that each cost less than $5,000, AND make up one unit, AND are purchased on the same PO or P-card transaction, AND have a combined cost of $5,000 or greater are included here. 在为库存目的确定最终设备成本时，运费已包括在内. 软件不包括在确定最终设备成本为库存目的.] | No | No | Green tag |
| 741120 | Education Recreation Equipment | 用于娱乐和教育目的的设备，费用为5美元,000 or more and a useful life of 1 year or more. examples include, but are not limited to: projectors; recorders; phonographs; gymnastic equipment. [note: components that each cost less than $5,000, and make up one unit, and are purchased on the same po or pcard transaction, and have a combined cost of $5,000 or greater are included here. 在为库存目的确定最终设备成本时，运费已包括在内.] | No | No | Green tag |
| 741125 | Food Handling Equipment | Equipment used in storing, preparing, and serving food having a cost of $5,000 or more and a useful life of 1 year or more. [note: components that each cost less than $5,000, and make up one unit, and are purchased on the same po or pcard transaction, and have a combined cost of $5,000 or greater are included here. 在为库存目的确定最终设备成本时，运费已包括在内.] | No | No | Green tag |
| 741130 | Maintenance Custodial Equipment | 用于维修和保管业务的设备，费用为5美元,000 or more and a useful life of 1 year or more. [note: components that each cost less than $5,000, and make up one unit, and are purchased on the same po or pcard transaction, and have a combined cost of $5,000 or greater are included here. 在为库存目的确定最终设备成本时，运费已包括在内.] | No | No | Green tag |
| 741135 | Medical Lab Therapeutic Equipment | Equipment used in medical, laboratory, and therapeutic operations having a cost of $5,000 or more and a useful life of 1 year or more. examples include, but are not limited to: operating tables, x-ray machines, oxygen equipment, microscopes, heat lamps, ambulators, wheel chairs, physical therapy devices. [note: components that each cost less than $5,000, and make up one unit, and are purchased on the same po or pcard transaction, and have a combined cost of $5,000 or greater are included here. 在为库存目的确定最终设备成本时，运费已包括在内.] | No | No | Green tag |
| 741140 | Motor Vehicles | 成本在五千美元或以上，使用寿命在一年或以上的机动车辆和设备. EXAMPLES INCLUDE, BUT ARE NOT LIMITED TO: automobiles; buses; trucks; golf carts; bulldozers; tractors; graders; scrapers; mowers. [注:将714520用于汽车调配所内部出售给部门的车辆。, regardless of the cost. This is to avoid capitalizing a vehicle twice.] | No | No | Green tag |
| 741145 | Office Equipment | 通常用于商业运作的设备，成本为5美元,000 or more and a useful life of 1 year or more. [notes: (1)this type of equipment with a cost of less than $5,000 falls under Object Code 711510; (2)components that each cost less than $5,000, and make up one unit, and are purchased on the same po or pcard transaction, and have a combined cost of $5,000 or greater are included here. 在为库存目的确定最终设备成本时，运费已包括在内.] | No | No | Green tag |
| 741150 | Research Equipment | 用于支持研究资助活动的设备，成本为5美元,000 or more and a useful life of 1 year or more. [note: components that each cost less than $5,000, and make up one unit, and are purchased on the same po or pcard transaction, and have a combined cost of $5,000 or greater are included here. 在为库存目的确定最终设备成本时，运费已包括在内.] | No | No | Green tag |
| 744600 | UNIV-OWNED COMPONENTS OF FABRICATED EQUIP | 当设备在newbb电子平台制造时，用于补助模块，完成后将归newbb电子平台所有. 这些费用不包括IDC，但如果开发没有产生设备，则制造成本将转移到供应费用中，届时将评估IDC. | No | Will be transferred to appropriate capital equip (no IDC), 或根据完成时的成本提供目标代码(允许IDC). | 绿色标签如果转移到资本设备目标代码完成后. 如果在完成时转移到供应目标代码，则不可标记. |
Sponsor owned equipment must use the following Object Code:
| Object Code | Object Code Description | Description | IDC charged on this Object Code? | Costs moved to another Object Code? | Taggable? Red or Green tag? |
|---|---|---|---|---|---|
| 715210 | EQUIPMENT TITLE VESTED IN SPONSOR | 当赞助商拥有设备的所有权时，在资助模块中使用 | No | No | Red tag |
| 744500 | SPON-OWNED COMPONENTS OF FABRICATED EQUIP | 当设备在newbb电子平台制造并将留在大学时，用于补助模块, yet owned by the Sponsor upon completion. 这些费用不包括IDC，但如果开发没有产生设备，则制造成本将转移到供应费用中，届时将评估IDC. | No | Will be transferred to 715210 (no IDC), 或根据完成时的成本提供目标代码(允许IDC). | Red tag if transferred to 715210 upon completion. 如果在完成时转移到供应目标代码，则不可标记. |
Additional asset information:
| Object Code | Object Code Description | Description | IDC charged on this Object Code? | Costs moved to another Object Code? | Taggable? Red or Green tag? |
|---|---|---|---|---|---|
| 715110 | NON-CAPITAL EQUIPMENT | 当设备在newbb电子平台制造时，非grant组件. 此目标代码也用于低于$5,000的非资本设备. | Yes | 已完成的制造设备将转移到适当的资本设备, or supply object code based on costs at completion. | 如果小型设备和低于$5,000的制造设备，则不标注. 超过5,000美元的装配设备将在完成后贴上绿色标签. |
| 744700 | RESTRICTED NON-TAGGABLE EQUIPMENT | $5以下的非资本化设备用于赠款模块,000 as designated by the sponsor and owned by Ohio University. Also for greater than $5,000 items that are non-accessible, i.e., buried or in space. | No | No | Not taggable |
If you have any questions about object codes please reach out to finance.equipmentinventory@mediagate-egy.net.
Disposal of Equipment
At no time can a University department or office discard or sale a University asset without proper authorization; nor can a University asset be given or donated to any individual, Private Corporation, or Non-Profit Organization. 请与大学移动和盈余处理或出售设备. If you have any questions please reference the Equipment Inventory FAQs page. If you need more information please contact us at finance.equipmentinventory@mediagate-egy.net.
Policies and Regulations
All equipment must adhere to University Policy 19.054: Equipment Inventory Control. 有关接收和处理设备的更多信息可用于两者 Green Tag Equipment and Red Tag Equipment.
充分折旧的资产应保留在学校的账簿上，并继续进行盘点.
“只要相关资产仍在使用，从会计记录中删除固定资产成本和相关累计折旧将是不正确的会计处理, for two reasons:
- Metrics. 一项资产的累计折旧数额如此之大，应予以说明, so that someone analyzing the financial statements can discern that the company tends to retain its fixed assets for a long period of time; this can be an indicator of multiple issues, 例如良好的维护或急需花费现金更换资产.
- Asset recordation. 如果某项资产在经营场所内并处于使用状态，则应进行记录. 删除该资产将从固定资产登记册中删除该资产, 这样某人就可以进行固定资产审计并观察资产, but not see it in the company's records.
When a fixed asset is eventually disposed of, 该事项应记入累计折旧账户的借方，计入全部折旧金额, crediting the fixed asset account for its full recorded cost, 并使用损益帐记录剩余的差额."
http://www.accountingtools.com/articles/what-is-the-accounting-for-a-fully-depreciated-asset.html