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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Policies and Regulations",
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            "text": "POLICY TITLE:\nCapital Assets and Capital Planning"
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            "text": "APPLIES TO:\nAll Divisions and Departments"
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            "text": "ADMINISTRATIVE AUTHORITY:\nDivision of Finance and Administration\nChief Financial Officer (CFO)"
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            "text": "APPROVED BY:\nKentucky State University Board of Regents"
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            "text": "EFFECTIVE DATE: August 8, 2025"
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            "text": "NEXT REVIEW DATE:\nAugust 8, 2028"
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            "text": "This policy governs the definition, capitalization, planning, management, and disposal of Kentucky State University's (KSU) capital assets. Its purpose is to ensure proper stewardship of university resources, accurate financial reporting, and compliance with applicable accounting standards. All KSU departments are responsible for the care, maintenance, and appropriate use of all long-lived assets in their custody."
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            "text": "DEFINITIONS:",
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            "text": "Building",
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            "text": "A building is a structure that is permanently attached to the land with a foundation, has a roof, is partially or completely enclosed by four (4) walls, has one (1) utility other than electricity, and is not transportable or moveable. A building must also be used for housing people, animals, plants, or equipment."
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            "text": "Building Improvements",
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