Capital Asset Procedures

Visit the Comptroller's Office

Property, Plant, and Equipment Procedures

The links to the procedure documents listed below provide detailed operational guidance for capital assets that are recorded within the BEN Assets Property Management System (BEN Assets). BEN Assets is a component within the BEN Financials core financial system, and it is used to record the acquisition, tracking, and disposal of the University’s capital assets. It is used on a regular basis by anyone in the University with the operational access. 

Accounting Policies for Plant Assets

The policy links provided below are the University’s financial policies pertaining to capital assets. The policies provide definitions, dollar level thresholds, and specific accounting guidance for various property, plant, and equipment transactions. 

Contact Information 

For questions about BEN Assets, contact