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 –...
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 comprise the following categories:
Land at cost – account 3300
Land at valuation – account 3302...
University asset classes:
Land, buildings and infrastructure – land, campus buildings, dwellings and site infrastructure.
Maintained by separate...
What items <$5,000 should be recorded on the ESP Assets Management System (AMS) under the non-capital book?
Things like digital cameras,...
These guidelines are primarily intended for new buildings. However they may also be applied to existing buildings undergoing major refurbishment...
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 (PEMV) comprise the following categories:
Office Equipment – Account 3102
Research Equipment – Account 3105...
The Australian National University Act section 45 requires that '... the Council must do all things necessary to ensure that adequate control is...
Definitions and profiles
Assets
Assets are defined as service potential or future economic benefits controlled by an entity as a result of past...
Overview of depreciation
Depreciation is a process of allocation whereby the accumulated historical cost of an item of plant and equipment is...
Overview of the disposal process
The Australian National University Act (1991) section 45 requires that '... the Council must do all things necessary...
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...
Objective
The Australian National University Act 1991 requires the Council to ensure that adequate control is maintained over the assets of, or in...
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...