8. Capital Assets & Debt Accounting

These policies govern the acquisition, construction, management, financing, and reporting of long-term assets and debt. They establish capitalization thresholds, depreciation standards, lease accounting requirements and practices for bonds and other financing instruments to support accurate reporting and responsible asset stewardship.

Accounting Manual updates

As part of our ongoing improvement efforts, the Accounting Manual is currently undergoing revision to ensure the content remains current. Updated guidance will be issued in each chapter as it becomes available.

Policy Documentation

Procedure Documentation

To request access to internal procedure documentation, please email the Accounting Manual inbox from a University of California email address. Once provisioned, if you have issues accessing the documentation, use Troubleshooting Box Access.