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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "Fixed Assets Adjustments"
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            "text": "Responsible position(s):",
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            "text": "Fixed Assets Accountant"
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            "text": "Required documents and access:",
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            "text": "Banner general ledger, fixed assets module"
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            "text": "Frequency and timing:",
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            "text": "As errors are noted",
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            "text": "Steps:",
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            "text": "• Adjust asset values:",
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            "text": "Up if additional costs need to be added to the previously capitalized asset value."
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            "type": "text",
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            "text": "O Down if an expense previously capitalized with an asset is refunded or otherwise reduced."
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                "r": 535.92,
                "b": 378.72
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            "text": "",
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            "children": [
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                    "id": "p66.13.1",
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                    "text": "Delete assets that should not have been capitalized, e.g., non-capital expenses charged to capital expense accounts that exceeded capitalization threshold in aggregate.",
                    "marker": "-"
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                {
                    "id": "p66.13.2",
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                    "text": "View current fixed asset record.",
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                    "text": "FFAMAST Fixed Asset Master Maintenance"
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                    "text": "Asset Tag: Permanent Tag (Ptag) number to be deleted.",
                    "marker": "-"
                },
                {
                    "id": "p66.13.5",
                    "order": 19,
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                    "text": "Action: Permanent Tag – Update Asset; GO."
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                    "text": "Review data that indicates capitalized cost and net book value.",
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                    "text": "Adjust asset record to reverse Permanent Tag.",
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                    "text": "FFAADJF Fixed Asset Adjustment"
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                    "text": "Document Code: NEXT",
                    "marker": "•"
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                    "text": "Function Code: RCAP Reverse Cap for P-tag; GO."
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                {
                    "id": "p66.15.5",
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                        "l": 195.36,
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                    "text": "Description: Non-cap exp IXXXXXX (invoice number)",
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                {
                    "id": "p66.15.6",
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                    "text": "Transaction Date: end of month for open period (may be period 14)",
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                    "text": "Document Reference: invoice number; NEXT BLOCK"
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                    "text": "Permanent Tag: P-tag to be deleted.",
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            "text": "Page 66",
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