<%@ page import="org.jasig.portal.security.provider.*" %> <%@ page import="org.jasig.portal.security.*" %> <%@ page import="java.util.*" %> <%@ page import="com.pipeline.bom.Person_3" %> <%@ page import="com.pipeline.bom.PersonManager_3" %> <%@ page import="com.pipeline.bom.BomManagerFactory" %> <%@ page import="com.pipeline.web.WebUtil" %> <%@ page import="java.net.*" %> <% //Check to see if this is the Google search appliance String googleApplianceAgent="gsa-crawler"; String userAgent = request.getHeader("User-Agent"); //index will be greater than 0 if the GSA is detected int index=userAgent.indexOf(googleApplianceAgent); //pass-through authentication ------------------------------------------------------ if (index < 0){ //if this is not the Google search appliance String username = ""; try{ SimplePersonManager doriPerson = new SimplePersonManager(); IPerson i = doriPerson.getPerson(request); String uid = (String)i.getAttribute("urn:sungardhe:dir:loginId"); //out.println(uid); username = uid; }catch (java.lang.NullPointerException e){ //user not logged in - redirect to login String theRedirectURL = "/cp/home/displaylogin?goto=" + URLEncoder.encode(request.getRequestURL().toString().replace("http://", "https://")); %> <% }catch (Exception e){ out.println("Error: " + e); } } //END pass-through authentication ------------------------------------------------------ %>
<% //put content in school frame if this is not the Google search appliance if (index < 0){ %> <% } %>

Controller's Office

Capitalization/ Depreciation Policies

Capitalization

Purchases of property and equipment will be capitalized and subsequently depreciated with a minimum 2 year life,  based upon the following thresholds:

Asset Category Unit Cost
Land Improvements $50,000
Building Improvements $50,000
General Equipment $5,000
Group Purchases1 $50,000

1Group Purchases/ Minor Equipment

Items usually considered to be “minor equipment” may be capitalized if they are purchased in bulk with a total cost of $50,000 or more and have a useful life of two or more years.

An example would be 250 dorm bunk beds and 500 mattresses, totaling over $100,000, purchased at one time. Capitalized “group purchased assets” will not be subject to asset tagging procedures since the individual value is less than $5,000.

Donations

Gifts-in-kind will follow the relevant capitalization policy listed above depending on the type of asset donated to the University.Non-Capital Property and Equipment – examples of assets that are not to be capitalized include:

  • Library books
  • Equipment with an individual cost of less than $5,000.
  • Tamburitzan Costumes
  • Art Work

Depreciation

Currently, the University uses the straight-line method of depreciation for property and equipment. A full month of depreciation will be taken in the month of acquisition and will continue up to the month of disposal or the useful life of the asset, whichever comes first.