Missouri State University

Non-Capitalized PC Inventory

Since July 2005 the threshold for capitalizing equipment has been increased to $5,000, it has been determined necessary for each unit to track other non-capitalized items due to their sensitive nature.

The definition of Non-Capitalized Personal Computers is:

Personal computers with an initial value less than $5,000 but greater than $1,000, with a useful life of more than two years, and are easily convertible to personal use.

The Non-Capitalized Personal Computers Inventory template may be used to manage and track personal computers with an initial value less than $5000 but greater than $1000, with a useful life of more than two years

The University has decentralized budget planning and decision making to give departments more control over their expenditures.  The University’s Fiscal Responsibility Policy provides guidance to those employees in the proper and legal use of scarce University resources.

The University receives funding from diverse sources ranging from taxpayers and students to benefactors.  The recording of non-capitalized personal computers is an extension of the belief that regardless of the source, the University has an obligation to demonstrate that it has been, and continues to be, a wise steward of these funds.