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This procedure provides the guidelines related to gifts/donations of capital equipment to the University of North Carolina at Chapel Hill.

The purpose of this procedure is to set criteria that determine if a lease may meet the requirements of a University of North Carolina at Chapel Hill Capital Lease and if the equipment should be recorded as a capital asset.

This Procedure provides the guidelines to be followed in transferring capital equipment to the University of North Carolina at Chapel Hill.

This procedure provides basic guidance related to the purchasing and trading-in of capital equipment.

University-owned surplus property must be turned in to the University's Surplus Property Warehouse at the end of the useful life of the equipment.

This policy clarifies the channels of acquisition for equipment that is added to the University of North Carolina at Chapel Hill's database for financial reporting.

This Procedure provides guidance on fabricated equipment of the University of North Carolina at Chapel Hill, when it qualifies for capitalization, and the appropriate preparation of purchase orders when acquiring components of a fabricated piece of equipment that may qualify as capital equipment.

Items that have become obsolete or no longer needed are to be sent to the University Surplus Property Warehouse.

This Procedure provides instructions to transfer Capitalized Equipment between departments of the University of North Carolina at Chapel Hill.

State regulations require the University to take control on authorizing Capital and Non-Capital Equipment to be taken off Campus. Equipment owned by UNC-Chapel Hill must remain on campus.

This Procedure provides basic requirements for reporting Capitalized Equipment discovered missing or stolen during physical inventory.

Capital Equipment missing or stolen during normal operations is reported immediately. Investigations follow the report in an effort to recover the property or its cost.

This Procedure provides the requirements for tagging new Capitalized Equipment.

The State of North Carolina requires all state agencies to maintain Asset Management systems. The State Controller's Office requires an annual physical equipment inventory to be conducted by each campus department.

This Procedure explains how the University of North Carolina at Chapel Hill ("UNC-Chapel Hill" or "University") transfers ownership of Capitalized Equipment to other institutions.