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» Financial management » Assets » Financial management » AssetsLearn about the University's asset management principles and how to sustain local assets following simple guidelines.
Accounting for assets basics
The Australian National University Act section 45 requires that '... the Council must do all things necessary to ensure that adequate control is...
Artworks and artefacts basics
Artworks and artefacts comprise the following categories:
Artworks at Cost – Account 3167
Artworks at Valuation – Account 3159
Artworks are...
Frequently asked questions
In relation to plant and equipment only
Any questions with regard to land, buildings, infrastructure or the rare library collection should be...
Land, buildings and infrastructure basics
Land, buildings and infrastructure comprise the following categories:
Land at cost – account 3300
Land at valuation – account 3302...
Non current asset categories basics
University asset classes:
Land, buildings and infrastructure – land, campus buildings, dwellings and site infrastructure.
Maintained by separate...
Non-capital portable and attractive items
What items <$5,000 should be recorded on the ESP Assets Management System (AMS) under the non-capital book?
Things like digital cameras,...
Non-current assets held at deemed cost
Prior to 1/1/2005, all classes of assets were revalued periodically in accordance with AASB.
With the transition to new international standards -...
Numbering of floors and rooms in new buildings
These guidelines are primarily intended for new buildings. However they may also be applied to existing buildings undergoing major refurbishment...
Physical location codes basics
A naming protocol is in place with regard to physical location codes.
The format of the asset management location codes will be:
<precinct>...
Plant, equipment and motor vehicles basics
Plant, equipment and motor vehicles (PEMV) comprise the following categories:
Office Equipment – Account 3102
Research Equipment – Account 3105...
Property, plant and equipment - acquisition principles
The Australian National University Act section 45 requires that '... the Council must do all things necessary to ensure that adequate control is...
Property, plant and equipment - capitalisation principles
Definitions and profiles
Assets
Assets are defined as service potential or future economic benefits controlled by an entity as a result of past...
Property, plant and equipment - depreciation principles
Overview of depreciation
Depreciation is a process of allocation whereby the accumulated historical cost of an item of plant and equipment is...
Property, plant and equipment - disposal principles
Overview of the disposal process
The Australian National University Act (1991) section 45 requires that '... the Council must do all things necessary...
Property, plant and equipment - revaluation principles
Asset revaluation process
Revaluation means the act of recognising a reassessment of the carrying amount of a non-current asset to its fair value as...
Property, plant and equipment - stocktake principles
Objective
The Australian National University Act 1991 requires the Council to ensure that adequate control is maintained over the assets of, or in...
Property, plant and equipment - transfer of assets principles
Overview of steps involved in transferring assets
An asset transfer is a movement of an item of plant and equipment from one fund/department to...
Purchase delegation basics
The staff member generating a purchase of an item is the source of the most useful and relevant information in determining the correct processing of...
Rare library collection basics
The Rare Library Collection comprises the following categories:
Rare Library at Valuation – Account 3170
All books are expensed in the first...
Staff amenities fund
The Staff Amenities Fund (SAF) Committee is willing to consider applications for funds for approved amenities. These include amenities for staff...
ES Financials: 
