Utah Tech University

Property Control
& Surplus

Capitalization Thresholds

The dollar amount that determines the proper financial reporting of the asset.

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Capital vs Repair Determination

What is capital as opposed to what would be considered a repair and routine maintenance.

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Inventorial Property List

What makes up inventory at Dixie State University

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Property Transfer

University property transfers between two custodians or to surplus.

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A situation in which the quantity of departmental inventory is more than the quantity required for a department.

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