• List of items that must be tracked by a campus or department


    The list of items below is an example of the items that are tracked by the Purchasing and Fixed Assets Department. This small sampling is by no means a complete list, if your campus or department is purchasing something that you believe falls into the categories below but is not specifically listed please contact the Purchasing and Fixed Assets Department for clarification.
    Definitions:

    Fixed Asset – A fixed asset is any real property the district chooses to track for inventory and loss prevention purposes. A description of those items will be available by category below.
    Capital Asset – A capital asset is any real property with a value of $5000 dollars or more. All capital assets are tracked as fixed assets but not all fixed assets are capital assets.

     

    Examples:

    • A building is a capital asset, the total of the contents of that building are fixed assets. While those items may total in value greater than $5000 dollars the individual items do not have a value greater than $5000 dollars.
    • A Laptop COW (Classroom on wheels), Mobile Lab or Computer Lab may have a total value greater than $5000 but no one individual item in those examples have a value greater than
      $5000 dollars, additionally the contents of those examples are tracked by the individual serial numbers assigned to the laptops or computers in the COW / Lab not the COW / Lab itself, the COW or Lab may also be broken up into individual units at the discretion of the campus or department administrator.

      • The only exception for the example above is when the COW or Lab are purchased using federal funds and the grant requires the purchase of those items to be made as a capital expenditure. In that situation the items are capitalized and entered into the districts capital asset management system. The day to day management of keeping up with those items are the responsibility of the department supervising the grant itself and the campus accepting the items purchased from the grant. The units in that COW or Lab may not be dismantled or disposed of without formal approval, in writing from the grant administrator and the Fixed Assets Department.

    Furniture 

    The fixed asset department will track the number of items in a room. If the numbers of the items attributed to a room is going to change permanently a fixed asset transfer form must be completed and sent to the Business Services.
    List of items considered Furniture:

     

    •  Desks (Student / Teacher / Office) Chairs (Student / Teacher / Folding / Office)
    • Tables (Kidney / Horseshoe / Folding) Filing Cabinets
    • Storage Cabinets (Built in / Free Standing) Carts
    • White Boards / Chalk Boards Rolling Chart Stands
    • Rugs Reading Lofts
    • Storage Cubbies Coat Racks
    • Magazine or Literature Displays Podiums
    • Panels / Room Dividers

    Technology Equipment 

    Technology Equipment is tracked by two different departments (The Purchasing and Fixed Assets Department & the Technology and Information Services Department). Each department Tracks items using their own system and has their own requirements. This document will only detail the requirements of the fixed assets department. For more information on the tracking procedures for the Technology Department, please contact them directly.
    List of items considered to be Technology Items:

    • Monitors (LCD / CRT) Computers (Desktop / Minitower / Tower)
    • Laptops Active Boards and Related Items
    • PDAs (IPAQ / Palm Pilot) Printers (Laser / Inkjet / Large Format)
    • Projectors (Infocus / Dell / Etc.) Copy Machines
    • Televisions (CRT / LCD) DVD Players
    • Digital Cameras (Hand Held / Free Standing) Digital Video Rec. (Hand Held / Free Standing)
    • PA Systems Telephones
    • Cellular Phones Broadband Access Cards
    • Networking Equipment (Routers / Switches) Scanners (Bubble / Photo / Document)
    • Fax Machines Typewriters
    • Satellite Radio Receivers 2 Way Radios (Hand Held / Vehicle Mounted)

    Tools / Equipment 

    Tools and Equipment is a catch all category for items that are not classified as Furniture or Technology Items.
    List of items considered to be tools / equipment:

     

    • Vehicles Grounds Equipmen
    • Trailers Kitchen Equipment
    • Paper Shredders Maintenance Equipment
    • Shop Equipment Hand Tools
    • Laminators Implements