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Division of Finance Access Only
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VP for Finance & Treasurer
University of Pennsylvania
Suite 731 Franklin Building
3451 Walnut Street
Philadelphia, PA. 19104

215.898.9844 (Phone)
215.573.6392 (Fax)

Financial Policy Manual

Plant Assets - Definitions

Please Note:
All updated Financial Policies are now in PDF format only. Please click to description below to go to the appropriate PDF.

Policy Number	Description
1100	ACCOUNTING POLICIES
1101	General Accounting Policy - University Financial Activity
1102	General Accounting Policy - Financial Resources
1103	Accounting System Maintenance
1104	Investments
1105	Inventories of Materials & Supplies
1106.0	Plant Assets - Definitions
1106.1	Plant Assets - Capitalization
1106.2	Plant Assets - Depreciation
1106.3	Plant Assets - Retirements
1106.31	Plant Assets - Retirement of Computing Equipment
1106.4	Plant Assets - Plant Construction Costs
1106.5	Plant Assets - Property Management
1106.6	Plant Assets - Equipment in Process
1106.7	Plant Assets - Internal Use Software Costs
1107	Long-Term Debt
1108	Interest Costs
1109	Leases
1110	Compensated Absences
1112	Cost, Revenue & Other Transfers
1114	Retirement Benefit Plans
1116	Gifts of Securities
1117	Revenue Recognition