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Property, Plant, and Equipment

Accounting - Plant Fund Accounting

The Plant Fund Accounting area encompasses Fixed Asset accounting, Debt Service accounting, and Capital Construction accounting. This accounting area records and depreciates fixed assets purchased by the campus (items that cost $5,000 or more), performs biennial inventories, accounts for all debt principal and interest payments, and records and capitalizes all capital construction expenditures.

word UCCS Property Accounting Guidelines and Procedures Manual
White House: Circular A-110 #30 - Property Standards for Educational Institutions


Oksana Glushchenko:
(719) 255-3482