Date:           May 6, 1996			Code:        AD NOAT 96-18



To:		Financial Managers
		Accounting Officers
		Budget Officers


From:		George A. Pardon		
		Accounting Director
		Business and Finance


Subject:	Statements of Capitalization


The State Controller has been requested to process SEIR charges with Transfer #959238 
dated April 18, 1996.

Attached are capitalization statements for projects completed through June 30, 1995. Used in conjunction 
with the governor's budget of capital outlay expenditures, and the information provided as Attachment II 
with AD 96-04, these statements are intended to bring campus fixed asset records current through fiscal 
year ending 1994/95. The statements present actual expenditure figures, and thus take precedence over 
the budgetary figures. To capitalize the projects, please make the appropriate entries in Fund 997.

Included with the individual capitalization statements is a consolidated statement of fixed assets 
completed within the past 5 to 7 years. The top section lists project numbers, project titles and the total 
amount of capitalization for each project. In addition to project numbers and titles, the lower section 
provides details of the funding sources, along with the amounts and dates of individual capitalization 
letters.
  

An item of note is the date of March 31, 1996 on the consolidated statements. For clarity, all projects 
affected by our analysis to close out completed construction work-in-progress as of June 30, 1995 are 
listed with a date of March 31, 1996. This date does not correspond to the dates used on the individual 
capitalization statements forwarded as attachments.

For fiscal year 1995/96, capitalization statements will be issued shortly. If you have questions, please 
contact Mr. Keith Clinkscales at (310) 985-2891 for assistance.



 GAP:RG:js AD NOAT 96-18



Attachment





c:	Mr. Keith Clinkscales