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            "text": "Kentucky State University\nBusiness Policies and Procedures Manual",
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            "text": "LH – Library Holding – book collections only; does not"
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            "text": "include periodicals or subscription-based database holdings"
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                    "text": "AR – Works of Art",
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                    "text": "HE – Heavy Equipment",
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                    "text": "EQ - Equipment",
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                    "text": "TE – Technology Equipment",
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                    "text": "SF - Software"
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            ]
        },
        {
            "id": "p62.5",
            "order": 14,
            "type": "heading",
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            "text": "• Acquisition Method:",
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                    "bbox": {
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                    "text": "PU – Purchased",
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                            "id": "p62.6.1.1",
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                    "text": "DN – Donated",
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                    "text": "CN – Constructed"
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            ]
        },
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            "text": "Acquisition Date:",
            "level": 3
        },
        {
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            "order": 22,
            "type": "heading",
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            "text": "- Make/Model/Serial Number:",
            "level": 3
        },
        {
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            "order": 23,
            "type": "list",
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            "text": "",
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                    "id": "p62.9.1",
                    "order": 24,
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                    "text": "Barcode Number: enter number from physical tag placed on asset"
                },
                {
                    "id": "p62.9.2",
                    "order": 25,
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                    "bbox": {
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                    "text": "In Service Date: date asset was put in service, if known, or invoice date"
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                {
                    "id": "p62.9.3",
                    "order": 26,
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                    "bbox": {
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                    "text": "Last Inventory Date: date tagged"
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                    "text": "Condition Code: New, or other condition if asset purchased is preowned",
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        },
        {
            "id": "p62.10",
            "order": 28,
            "type": "heading",
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            "text": "Title To:",
            "level": 3
        },
        {
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            "children": [
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                    "id": "p62.11.1",
                    "order": 30,
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                    "text": "IN – Institution (purchased with unrestricted funds or unrestricted gift-in-kind)",
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                    "id": "p62.11.2",
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                    "text": "FG – Federal Government (purchased with Federal grants)"
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                {
                    "id": "p62.11.3",
                    "order": 33,
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                    "text": "SG – State Government (purchased with State grants)",
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                        {
                            "id": "p62.11.3.1",
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                            "type": "form_field",
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                    "text": "FN – Foundation (purchased with restricted gift or restricted gift-in-kind)"
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                    "text": "Location: physical location of asset"
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                    "text": "Grant: if applicable (F8 for list)"
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                    "text": "Custodian ID: person responsible for care of asset (F8 for list)"
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                {
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                    "text": "Ensure depreciation posting indicator shows Post Deprec."
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            "text": "Capitalize CIP projects when project is completed (see Capital Planning section):",
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            "text": "Obtain final project reconciliation summaries and expense documents related to the completed CIP project. All capital expenses should have O-tags."
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        {
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            "order": 42,
            "type": "text",
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            "text": "Convert O-tags to Permanent Tags (P-tags) following steps above."
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                    "text": "Naming conventions for CIP project P-tags:"
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                    "text": "Building renovations: Building/Description – Year, e.g., Hume Hall/Roof – 2025, Bell Gymnasium/Locker Rooms - 2012",
                    "marker": "•"
                },
                {
                    "id": "p62.15.3",
                    "order": 46,
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                    "bbox": {
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                    "text": "Land improvements: Location/Description - Year, e.g., Alumni Stadium/Turf – 2023, ASB/Landscaping – 2022"
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        },
        {
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            "order": 47,
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            "text": "Connect building renovations to the original building asset – the renovation cannot exist without the building if the building is demolished/disposed."
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        {
            "id": "p62.17",
            "order": 48,
            "type": "list_item",
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                "l": 86.64,
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            "text": "Capitalize non-procurement assets, such as gifts in kind.",
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        },
        {
            "id": "p62.18",
            "order": 49,
            "type": "text",
            "bbox": {
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            "text": "Obtain valuation documentation including third-party appraisals when required."
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        {
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            "order": 50,
            "type": "footer",
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            "text": "Page 62",
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