THE
CALIFORNIA STATE UNIVERSITY
Office
of the Chancellor
401
Golden Shore Drive
Long
Beach, California 90802-4275
(562)
951-4610
Date: July
2, 2001 Code:
AD NOAT
01-29
TO: Financial
Managers
Accounting
Officers
Budget
Officers
From: William P. Musselman
Director
of Accounting
Business
and Finance
Subject: Statement
of Capitalization
Attached are capitalization statements for projects
completed on your campus during the last year.
These projects must be recorded on the campus books in fiscal
year 2000/01. We have also included
capitalization statements for preliminary plans and drawings, feasibility
studies, etc, for projects that may have been delegated to and constructed by
your campus. For these projects, you
will need to determine the status of the project and account for
accordingly. If the project is
completed, record the additional amount in your fixed assets group. If the project is not completed but is
construction work in process, record CWIP.
If the project will never enter the construction phase, no accounting
transaction is required on the campus books.
The following list indicates which campuses are being
issued capitalization statements. This
memo is only applicable to the listed campuses.
Chancellor’s
Office Humboldt San Francisco
Channel
Islands San Bernardino San Jose
Chico Los Angeles San Luis Obispo
Domingues
Hills Long Beach Sacramento
Fresno Northridge
Fullerton
Pomona Sonoma San Marcos
Hayward San Diego Stanislaus
If there are other capital projects that were completed
on your campus during this year that were managed by Capital Planning, Design
and Construction at the Chancellor’s Office, please let us know. If you have questions, please contact Mr.
William Pittman at (562) 951-4610 or via e-mail at wpittman@calstate.edu.
WPM:alr AD NOAT 01-29
c: Ruth
Stipp
Bill Pittman