贝博体育

1. 责任
   部门主管和其他指定人员负责采购, 监护权, 正确使用, 并维护分配给各办事处的所有设备.
   
   Physical plant staff has the responsibility for moving large pieces of equipment on and off campus. 学院设备只能用于学院事务. 员工可以使用学校的设备和/或财产进行与工作有关的活动, 但不是私人活动.
2. 设备
   For the purposes of this policy, equipment generally is categorized into two categories:
   1. 利用设备
   2. 敏感物项
      
      Property records for assets acquired with federal funds should conform to OMB Circular A-110, Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, 医院和其他非营利组织.
3. 资本化设备(价值5000美元或以上的贝博体育)
   Capital equipment shall be defined as “any tangible personal property having a useful life of more than one year and a cost of $5,000或更多.” The following includes some of the cost that should be capitalized as part of the cost of the asset:
   1. 原议价收购价格.
   2. Freight, insurance, handling, stor年龄, and other costs related to acquiring the asset.
   3. 安装费用，包括场地准备、组装和安装.
   4. Cost of trial runs and other tests required before the asset can be put into full operation.
   5. 在使用状态下购置的设备的整修费用.
   6. The Business Office has responsibility for maintaining an accurate inventory of capital equipment items costing $5,000或更多. All equipment meeting the above definition shall be capitalized and retained on the permanent inventory records maintained by the Business Office.
   7. 每年, the Business Office will provide each department/asset custodian with a listing of all capitalized equipment assigned to that department and appropriate instructions for conducting a physical inventory. Each department/asset custodian is responsible for ensuring that the physical inventory is conducted in a prudent manner and for returning the physical inventory listing to the Business Office by the date specified in the instructions accompanying the listing of capitalized equipment.
   8. College capital equipment may be checked out for use at home or an alternate worksite, 但只有在从事与工作相关的活动时. 检查大学的资本化设备, the employee must complete 资本设备和敏感物品结帐/转让授权书, 表格EQ-1(附录A)，并按照表格上列出的程序办理.
   9. Department heads and other designated staff are responsible for reporting transfers or checkout of capital equipment to the Business Office by completing a Capital 设备 and 敏感物项 Transfer/Checkout Authorization Form EQ-1.
4. 敏感小型设备贝博体育
   Sensitive minor equipment items are of a movable nature which are particularly vulnerable to theft and have a cost or fair value (for donated items only) between $1,500.00美元和4999美元.99 .无论资金来源如何. Sensitive items shall be specifically defined as those items on the list below if the cost is between $1,500美元和4999美元.00.
   1. 采购产品相机- 35MM，数码静止，和视频
   2. 相机镜头
   3. 网络交换机和路由器
   4. 电脑
   5. 电脑显示器
   6. 打印机
   7. Computer peripherals (any device other than a printer that is connected to a computer; i.e.扫描仪等。.)
   8. 电视
   9. 投影仪
   10. DVD播放机/录音机
   11. CD播放机/录音机
   12. pda
   13. ipod
   14. 武器(不计成本)
5. 库存
   The asset custodian/owning department is responsible for maintaining an accurate inventory and control of sensitive items. All computer equipment will be inventoried by the Office of Information Technology. 但是，如果一个部门(i.e., CTAT)检查选定的计算机设备, 该部门也应该记录和跟踪这些贝博体育, 如下所述. 每年将对敏感贝博体育进行盘存. Sampling is an acceptable method of conducting the physical inventory of sensitive minor equipment.
   
   敏感小型设备的使用寿命估计为3年, 在此之后，公允价值将被视为名义价值. 因为公允价值将在3年后被视为名义价值, 不再需要该贝博体育的年度库存.
   
   每个敏感贝博体育将被分配一个唯一的预编号资产标签. Sensitive items will be recorded by the asset custodian/owning department in the college’s fixed asset man年龄ment system for sensitive items. It is the owning department/asset custodian’s responsibility to ensure the data is updated as changes occur.
   
   These items may also be checked out for use 但只有在从事与工作相关的活动时. 敏感物品也可以在家中或其他工作场所检查使用, 但只有在从事与工作相关的活动时. 检查敏感贝博体育, the employee must complete 资本设备和敏感物品结帐/转让授权书, 表格EQ-1(附录A)，并按照表格上列出的程序办理. 对于允许结帐这些贝博体育的部门, the fixed asset man年龄ment system will be used to track the assignment of the item to the individual employee. 除在固定资产管理系统中记录结帐外, check-in/check-out instructions on Form EQ-1 must be followed and approved copies of Form EQ-1 must be retained to document the check-in/check-out of the item. While it is generally expected that items are checked out for a relatively short period of time, items must be returned to the owning department/asset custodian within one year from the time of checkout. 如果该贝博体育仍然需要, the employee may check the item out again subject to the owning department/asset custodian approval. 所属部门/资产托管人可以设定较短的结帐周期.
6. 资产转让
   Should permanent control of an asset be transferred to another department/asset custodian, 资本设备和敏感物品结帐/转让授权书, Form EQ-1 must be completed and the fixed asset man年龄ment system updated by both the transferring department and the receiving department to reflect this transfer. The Form EQ-1 will be signed by the employee receiving the transferred asset as well as the person authorizing the transfer.

The owning department/asset custodian may establish additional procedures deemed necessary for control of assets for which they are responsible.

此政策的例外情况可由学院校长批准.

(3/9/09--RSCC policies BA-03-01 and BA-03-02 were combined to create revised policy BA-03-01. 删除策略BA-03-02.)

附录A:资本设备和敏感贝博体育验货/转移授权书