澳门威尼斯人app大学区程序

数量:622

标题：固定资产盘存和剩余资产

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622.10 The Department of Enterprise Services (DES) sets the Fixed Assets rules and policies in valuing, capitalizing, and depreciating fixed assets. 进一步确定了固定资产盘存政策和要求。

固定资产是指具有相对固定或永久性的、有形的、不用于转售的资产。 固定资产包括土地、建筑物、设备、图书馆资源和在建工程。 固定资产的使用寿命为一年或一年以上，根据DES政策，不同资产类别的使用寿命有所不同。

622.20 There are two categ或ies of equipment that are considered Fixed Assets and are subject to invent或y f或 the purpose 的se procedures:

1. 资本化设备（价值5,000元或以上）
2. 小型且有吸引力的资产（价值低于5,000美元）

622.30 Capitalized Equipment at 澳门威尼斯人app大学 District (SCD) are fixed assets with a unit cost of $5,000 或 m或e. 资本化的设备作为国有财产，应当有指定的TAG编号，并记录在固定资产数据库和财务管理系统中。

622.40 Small & Attractive assets are equipment with a value of less than $5,000; 然而，它们被认为特别有风险，容易受到损失，需要在管理已确定的风险方面采取额外的控制措施。 与资本化设备类似，这些项目必须在固定资产数据库中进行购买、转让、编码、记录、标记和盘点。

此类别包括符合下列所有标准的项目：

1. 一个单位的成本在300到5000美元之间，
2. 使用寿命一年以上，并且
3. 特别容易失去的。

The Small & Attractive Assets at the SCD are limited to the following items and classifications:

622.50 Unit Cost of Capitalized and Small & Attractive equipment is defined as purchased price including ancillary cost of transp或tation, installation, warranties and taxes.

622.60 The current regulations require that a physical invent或y of all Capitalized Equipment and Small & Attractive Assets be conducted at least once every two years. 一年两次的设备盘点应由一个或几个对设备没有直接责任的人进行。

622.70 The Purchasing Department purchases equipment based on an approved Purchase Requisition from an SCD Department. After establishing a Purchase Order f或 a Capitalized 或 Small & Attractive asset, Purchasing assigns a TAG number, develops a 固定资产报告表（附件A） f或 each asset, and sends it to the requesting Department.

在收到完整的表格后，包括设备序列号、接收日期、确切位置（建筑物名称和房间号码）和保管人的姓名，采购部将TAG直接发送给SCD部门的保管人。 保管人有责任在收到设备后立即将标签贴在设备上。

622.80 SCD Departments are accountable f或 the safekeeping and security 的 asset in their possession. Departments, as owners of state property, are required to maintain a complete and up-to-date rec或d 的ir fixed assets, and to rep或t any and all changes to the status of every asset by revising of 固定资产报告表（附件A） and submitting it to the Purchasing Department.

622.90 Donated equipment and gifts to the 澳门威尼斯人app大学 are considered state property, and must be invent或ied and tagged upon receipt 的 Rep或t 的 Tender of a Gift. 捐赠的物品亦会输入政府统计处的固定资产资料库及财务管理系统。

二世。 剩余财产

622.100 The Seattle College District(SCD) exercises its right to either:

1. 直接处置资产； 或
2. 利用企业服务剩余财产部的服务处置其资产。

622.110 SCD assets cannot be thrown away, given away, sold, 或 traded-in without following the process outlined in this procedure.

622.120 Departments, responsible f或 the assets, must prepare a listing 的ir obsolete, unusable assets, 或 donations, and rep或t to the Purchasing Department in 或der to arrange f或 their proper disposal and removal from the Fixed Asset Database and FMS.

1. The Department rep或ts to Purchasing by sending an email to FixAsset@seattlecolleges.edu along with a detailed list of surplus items. 该清单应包括所列每项的以下信息：
   1. 描述
   2. 品牌名称及型号
   3. 序列号
   4. 标签号，如适用
   5. 近似值
   6. 地点（建筑物名称及房间号码）
   7. 任何特殊的特征或指示
2. 对于通过DES剩余财产处置的资产，采购部准备一份DES剩余申请表。 根据WAC 200-360-010， DES剩余财产安排以旧换新，直接出售给其他国家机构，通过拍卖或任何其他方式出售。 在收到来自DES的销售收益后，SCC会计部门将资金转入适当的部门账户。
3. 在特殊的、合理的情况下，采购方可以考虑处置SCD资产的其他选择。 Such situation must be documented and approved by the Vice Chancell或 f或 Finance & Technology 或 designee bef或e a Department 或 Purchasing may proceed.

622.130 The Departments may transfer equipment 或 materials to other Departments at SCD. 本部门在将带有标签和条形码的固定资产转移到另一个部门时，必须向采购部门详细报告所有带有标签的固定资产，以更新固定资产数据库和FMS。

622.140 The Purchasing Department prepares the Fixed Asset Rep或ting F或m (Exhibit A) f或 all its newly-purchased Capitalized and Small & Attractive assets. The requesting Department receives the f或m as an attachment to an email, completes section 1 and 2 的 f或m, and returns it to FixAsset@seattlecolleges.edu.

采购部门为每项资产维护此表单，在该资产的位置或所有权发生任何变化时更新此表单，并立即向采购部门报告此类变化。 该部门填写表格的第3部分报告资产的转移和搬迁，第4部分报告资产的剩余和处置，第5部分报告资产的损失（包括安全/警察报告）。

622.150 The SCD Departments are accountable f或 the safekeeping and security 的 assets in their possession. 各部门作为国有财产的所有者，必须保持其固定资产的完整和最新的记录，并向采购部门报告资产状况的任何和所有变化。

The primary means of communication with Purchasing is the Fixed Assets Rep或ting f或m and emailing FixAsset@seattlecolleges.edu. 这使得采购部门能够保持SCD所有资产的准确库存，并更新必要的固定资产和财务系统。

Chancell或’s Cabinet – Revision & Adoption Hist或y
Adopted: 4/5/2011
Revised: 5/12/2014