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Capital assets are recorded at historical cost, including necessary expenses like installation and freight. Mines applies standard cost thresholds and useful lives based on experience, though alternate useful lives may be approved by the Controller with supporting documentation.

This manual sets forth the policies, responsibilities, and procedures for establishing and maintaining control over property owned by, or in the custody of, the Colorado School of Mines (CSM). The term “property” which is used in this manual is synonymous with the term “capital equipment”, which is defined as personal property having a unit acquisition cost of $5,000.00 or more and an anticipated service life of one (1) year or more. This definition also applies to CSM fabricated equipment.

For information regarding outreach for Projects currently in deficit, how to resolve deficits and common scenarios.

What to expect, how to pull expense activity from Workday, how to handle deficits and more.