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3.9, Capital Assets

Policy Statement

Cornell University acquires, records, inventories, maintains, and disposes of capital assets. Each operating unit is responsible for following university procedures to achieve accurate capital asset reporting and compliance with government requirements.

Entities Affected by this Policy

All units of the university, excluding the Weill Cornell Medical College and Graduate School of Medical Sciences

Policy Information 

  • Responsible Executive: Vice President for Finance and Chief Financial Officer
  • Responsible Office: Cost and Capital Assets
  • Dates: Issued: October 1996; Reissued: June 2006; Last Updated: June 9, 2015
  • Contact: Your local unit administrative office

Violations of Finance Policy

Violation of a financial policy should be reported to your supervisor, your human resource representative, unit manager and/or the office responsible for the policy. Where these resources are inadequate, you may choose to make an anonymous report through the Cornell University Hotline.

View Official Policy*

University Policy 3.9, Capital Assets

*This PDF document is the official version of this policy.

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