Inventory

Definition: 设备包括在使用中保持其身份的个人财产, with a cost (or value if donated) greater than $10,000, and a useful life of more than two years. 包括由联邦资助购买的5 000美元以上的设备. 武器、车辆、计算机或其他电子产品都包括在内，无论成本如何.

资本资产包括土地、建筑物、艺术品、历史珍品和图书馆藏书.

Policy: All equipment and capital assets, as defined above, will be recorded in the ISRS equipment/capital asset module.

Procedure: 设备在交付给部门之前将被标记为状态标签. There are two exceptions:

• If the item is designated “to be set up by vendor”.
• If the item is too small or unfamiliar and cannot be identified.

如果一个项目符合例外条件，它将在部门的监督下被标记.

Upon receipt of the equipment, 该部门将填写“位置验证”表格并将表格交回库存控制. Upon receipt of the form, 存货控制部门将在ISRS设备/资本资产模块中记录该资产.

See Also:
Minnesota State Capital Asset Procedure 7.3.6 for more information on capital assets such as land, buildings, capital improvements, infrastructure, leases and library collections.

Definition: 部门不再使用有形资产时，可以宣布该有形资产为剩余财产.

Policy: 各部门应当定期审查其拥有的国有财产项目，并通知存货管理部门, in writing, when an item is no longer of use to them. Inventory staff will pick up and remove the item.

如果该物品对学校仍然有价值，它将被放置在仓库，直到可以重新颁发给其他部门. If the item no longer has value to the University, it shall be sold, traded in, transferred, or destroyed.

Procedure: 当部门有多余的财产项目时，应书面通知库存管理部门. 盘点人员将拾取物品，并确定它是否还有剩余的使用寿命，以及它是否仍然对大学有价值.

If the item is still of value to the University, 当有确定的需要时，将重新发给另一个部门.

If the item is no longer of value to the University, Inventory will dispense the item using one of the following methods:

• Asset transfer to another state agency or political subdivision
• Auction
• Negotiated sale
• Pre-priced sale
• Sealed bid
• Trade in
• Junk
• Garbage
• Recycle

存货管理部门可以将剩余财产项目存入存货仓库，以备以后处置. 如果在取货时确定这些物品是垃圾，则可以直接送到金属回收场. 所有的电脑和电子设备都要送到资产回收公司C & T Systems.

Also see:
明尼苏达州剩余个人财产/建筑物处置程序.3.13

Definition: 捐赠和助学金是指以不动产(土地)的形式捐赠给学校。, personal property, or cash. 个人财产可能包括珍本书籍、印刷品、古董、艺术品或设备.

Policy:大学校长有权代表学校接受除不动产以外的礼物或赠款. 不动产的馈赠必须由明尼苏达州董事会正式接受. 所有超过10万美元的捐赠和奖助金必须向明尼苏达州董事会报告.

All gift acceptance forms must be approved by the University President. Grants are approved by the President or his/her designee.

用于基金会执行目的的捐赠必须由圣. Cloud State University Foundation, Inc.

Procedure: 大部分捐赠将捐赠给我校基金会并转入我校. 请与本校基金会联络，填写接受捐赠表格.

直接捐赠给大学的礼物(不常见)需要估价. When the apparent value of a gift is less than $100,000 it may be valued by a University employee with some expertise, such as a librarian or professor of art. When the claimed value of a gift exceeds $100,000 it should be valued by an independent, expert appraiser. Business Services will record gifts and grants in ISRS. 每个财政年度，大学将报告超过100美元的捐赠和赠款,给明尼苏达州立大学董事会和校长办公室提供了价值1万美元的捐款.

Also see:
Minnesota State Gifts and Grants Acceptance Policy 7.7

Definition: 员工个人财产包括经常带进工作场所或长期使用的个人物品.

Policy: 员工经常或长期携带个人物品到工作场所, 财产应记录在《威尼斯人官网》上. 该表格的目的是证明个人财产的所有权.

应记录的个人财产类型包括固定资产制度下典型的库存项目, or items of a pilferable nature.

Procedure: The employee should complete and sign the State Employee’s Personal Property form (PDF) and submit it to his/her supervisor. 主管在表格上签字，并将原件转发给库存控制部门. The supervisor keeps one copy and returns one copy to the employee.

When the personal property is removed from the workplace, 主管应在表格底部签名，并将副本转发给库存控制部.

Also see:
Employee’s Personal Property form PS1077(PDF) 

Definition: 实物清查是确认所有固定资产目前都在校园内.

Policy: 每两年对设备/资本资产模块中记录的所有资产进行实物清查. 所有购置成本或价值为10美元的资产的实物清单,000 or greater shall be completed on a yearly basis.

Procedure: 在完成建筑物的实物清查后，应将结果与设备/资本资产模块中的记录进行比较，并注明差异. When all the differences have been noted, 库存将追踪那些在初始库存中没有找到的项目.

Items that cannot be located shall be considered stolen, reported to public safety and removed from the inventory listing. 

Definition: 艺术作品和历史珍品是公开展出的物品, education, or research, rather than financial gain. They are protected, cared for, and preserved.

Policy: 所有艺术作品和历史珍品，无论是作为单独物品还是作为收藏品，都将按其历史成本(或捐赠的估计公平市场价值)进行记录. 出售这些物品的所有收益将用于购买更多的艺术品.

Procedure: 所有价值等于或大于10美元的艺术品或历史珍品,000 will be recorded in the ISRS equipment module for tracking. These items will not be capitalized or depreciated.