- General
Campuses need to maintain instructional equipment inventories for CSU
budget development and state reporting requirements. Current equipment
inventory codes used by the campuses based on the 1986 State Administrative
Manual (SAM) classifications or codes are to be translated into “EQ
Codes,” 105 (for equipment with expected life of up to five years)
and 110 (for equipment with expected life up to ten years).
- Type of Instructional Equipment to be Reported
- Information shall be supplied on all items of instructional equipment
that:
- Are owned by the campus,
- Are currently in the inventory,
- Are movable items having a normal useful life of two or more
years and do not change identity with use,
- Are not listed as excluded (see Section IIc, listed below),
- Have an acquisition cost of $500 or more,
- Was acquired, or a purchase order was issued, on or
before December 31, 2003.
- Equipment assigned to instructional departments, audiovisual centers
and/or learning laboratories, and all functions in the ancillary
support sub-program of the Academic Support program (for example,
to the college farm) are included in the “instructional”
category. Equipment assigned to the Library or Computer Center is
not classified as “instructional” and is to be excluded
from this report, as is that assigned to deans’ offices, plant
maintenance, and other administrative departments.
- Data on furniture shall, in general, be excluded. However, data
on vehicles that have instruction as the primary use (e.g., farm
vehicles, buses used primarily to transport students to and from
field laboratories) shall be included.
- Acquisition Costs of Instructional Equipment
The acquisition costs of the following items shall be reported as follows:
- Purchased items (including regularly purchased items and purchased
state or federal surplus items): Report at net cost after cash discount,
including sales tax and freight and installation charges, unless
those are billed to preclude allocation to specific items. (Installation
charges do not include site preparation costs.)
- Report items transferred from a California state agency at the
value recorded in the books of the transferring agency at date of
acquisition.
- Report items acquired with a combination of state and matching
funds in the same fashion as regularly purchased items (Section
IIIa, listed above).
- Report campus-fabricated items at the total attributable campus
cost of fabrication (e.g., materials, plant operations work orders).
- Report donated items (including donated instructional equipment
transferred to State ownership by the campus foundation) at fair
market value at the time of donation.
- Instructional Equipment Inventory Report form (Attachment # 1)
Campuses are required to translate and sort their instructional equipment
inventory information into the revised 1995 EQ Codes (“105”
or “110”) and by the year the instructional equipment was
acquired. For the purpose of this report, all instructional equipment
must have an acquisition cost of $500 or more.
After sorting the instructional equipment inventory information by “Year
of Instructional Equipment Acquisition” and “EQ Code”
categories, report the total instructional equipment acquisition cost
for each “EQ Code” for each “Year of Instructional
Equipment Acquisition” category listed in the inventory report.
It is necessary to include the campus name and the contact person in
the report prior to submission to the Chancellor’s Office.
- Transmittal Letter form (Attachment # 2)
The transmittal letter certifies that the supporting data used to complete
the Instructional Equipment Inventory Report will be maintained and
available on file for review by the Chancellor’s Office if additional
details are required. In addition, it certifies that the campus has
written policies and procedures for securing and protecting equipment,
that all equipment items reported as lost or stolen have been deleted
from the campus equipment inventory, and the referenced report reflects
the campus’ instructional equipment inventory.
- Equipment Code Conversion Table (Attachment # 3)
The current equipment inventory codes used by the campuses are based
on the 1986 State Administrative Manual (SAM) classifications or codes.
In order to calculate depreciation values for the replacement of instructional
equipment, SAM codes need to be translated into “EQ Codes”
which assigns various depreciation schedules to the instructional equipment.
The Instructional Equipment Inventory Report includes two “EQ
Codes:" 105 and 110. The enclosed “Equipment Code Conversion
Table” (Attachment # 3 - Sorted by SAM Codes) should assist campuses
in the translation and reporting process. The Equipment Code Conversion
table is the same table used in prior years.
- Submission of Inventory Report and Transmittal Letter
Please fax the completed transmittal letter and Instructional Equipment
Inventory Report forms no later than August 20, 2004 to:
 Sharon
Okashima, CSU Budget Office
FAX
NUMBER: (562) 951-4971
If you have any questions, please contact Sharon at (562) 951-4562 or
e-mail: sokashima@calstate.edu.
- Depreciation Calculation of Instructional Equipment
The information provided in the Instructional Equipment Report will
be used to calculate equipment depreciation as the basis for any instructional
equipment funding allocations. A straight-line depreciation formula
will be used, based on the acquisition value of the instructional equipment
and adjusted for producer price index inflation and salvage value of
the instructional equipment. The number of years an equipment item is
depreciated depends on the year in which the item is placed in the inventory
and the equipment code of the item, as reported by the campus.
All equipment over ten years old does not contribute to the current
year's depreciation value, although its acquisition value should be
reported for inclusion in the total original acquisition value of
the inventory on the campus. Items that are ten years old or less
will only contribute to the remaining depreciable value and the current
year's allowable depreciation amount if the items are still within
the average "useful life" span of their equipment class.
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