How is the cost of fabricating equipment and scientific instruments captured by the Universitys accounting system?
The recording of the cost for University fabricated equipment is not an automatic procedure and requires additional actions by the department fabricating the equipment to capture these costs in the University’s property records. University and federal property management policies and procedures require the recording of the expense of all equipment costing $5,000 or more (JPL and NASA contracts have a minimum level of $1,000) either acquired by purchase or University fabrication. The University’s procedure for capturing and recording of the cost of equipment fabrication is as follows: 1. Determine if the equipment or instrument being fabricated is for University use or delivery to the sponsor. 2. By e-mail to Diane Dobbs ( dobbsd@arizona.edu ) in FSO Property Office request either an A-tag number for equipment/instrument fabrication for University use, or a D-tag number for equipment/instrument fabrication for delivery to the sponsor. The issuance of this property tag number is an absol