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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Physically tag and convert O-tags to Permanent Tags (P-tags) following steps above."
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                    "text": "Acquisition Method: DN – Donated"
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                    "text": "Send details of gifts in-kind to development.",
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                    "text": "Review depreciation setup.",
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                    "text": "FFADEPR Fixed Asset Depreciation",
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                    "text": "Salvage Value: usually 0",
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            "text": "Depreciation Method:",
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                    "text": "Useful Life: should default from asset type"
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                    "text": "Frequency: should default to Monthly"
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                    "text": "Start Date: date asset is placed in service"
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                    "text": "Save"
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                    "text": "Run depreciation."
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                    "text": "FFPDEPR Depreciation Process",
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                    "text": "Printer: DATABASE"
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            "text": "Parameter Values:",
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                    "text": "Depreciation frequency: M"
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                    "text": "Posting date: month-ended",
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                    "text": "Execution mode: Audit first, then Update",
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                    "text": "Report type: Detail"
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                    "text": "Save."
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            "text": "Reconcile capital equity account to capital expense accounts; these should balance to zero."
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            "text": "Physical Inventory",
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            "text": "Custodians conduct an annual physical inventory of assets under their care to confirm the existence, condition, and location of the University's fixed assets. Change to an asset's condition or location will be reported to the accounting office."
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                    "text": "Asset custodians",
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                    "text": "Fixed Assets Accountant"
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            "text": "Required documents and access:",
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            "text": "Banner fixed assets module"
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                    "text": "Annually, department asset custodians confirm that all assets are still in service and in working order by fiscal year-end",
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                    "text": "Annually, Fixed Assets Accountant conducts physical inventories of approximately one-third of all fixed assets on a rotating basis so that each asset is physically confirmed every three years",
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            "text": "Page 63",
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