Asset listings - a list of capital or non capital assets being tracked by Financial Services in the Banner Fixed Asset system.

Capital Assets - University goods that are intended to be used for greater than one year, are usually repaired when damaged and not replaced, and have an original unit cost, system cost or donated value of $5,000 or more.

Non-capital Equipment and Furnishings - goods that meet the capital asset definition except have a value less than $5,000. These assets are tracked by Financial Services or the department for other purposes such as the attractiveness of assets, type of asset or nature of its use. Examples include fire extinguishers, cameras, or projectors.

Asset Account Code Flowchart: Account code flowchart.pdf