University of California

Accounting Manual


XII. Plant Fund Accounting

Chapter Title Chapter Number
Accounting Procedures for Acquisition & Sale of Service Enterprise Assets Made from Current FundsA-115-17
Accounting and Reporting for Leases and Installment Purchase Contracts L-217-11
Libraries and Collections: CapitalizationL-316-11
Plant Accounting: Capitalization of Expenditures Made from Current FundsP-415-1
Plant Accounting: Costing & Reconciling Inventorial Equipment Acquisitions (PDF)P-415-2
Plant Accounting: Investment in Plant (PDF)P-415-3
Plant Accounting: General Improvement Write-offsP-415-3.2
Plant Accounting: Stop Notices, Assignments, & Tax Liens (PDF)P-415-6
Plant Accounting: Unexpended Plant Funds (PDF)P-415-8
Plant Accounting: Borrowed Funds--LocalP-415-12
Plant Accounting: Debt Service--LocalP-415-14
Plant Accounting: Certificates of ParticipationP-415-16
Plant Accounting: Inventorial Equipment--Fabricated Items (PDF)P-415-32
Plant Accounting: Housing Project Units for Sale to Faculty (PDF)P-415-36
Plant Accounting: Renewals and ReplacementsP-415-66
Plant Accounting: State Capital Projects (PDF)P-415-71
Recording Proceeds from the Sale, Trade-in or Transfer of University PropertyR-216-62


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Last updated August 14, 1996