Financial Operations/Budget Application: Instructional Equipment Report (IER)
The Instructional Equipment Report (IER) is the annual request for campuses to report their inventory of instructional equipment. The report information is used to derive annual depreciation, which is one of the nine major cost factors determining CSU marginal cost per Full-Time Equivalent Student (FTES). The depreciation derived from the inventory reports is also used to identify CSU instructional equipment funding deficiencies, to compare costs with the University of California concerning relative support budget needs and to explain funding requests to the Department of Finance. The Chancellor's Office has used each campus' share of total depreciation as the basis for instructional equipment funding allocations.