Core Policy and Procedures Manual - Amendment Summary
January 2016


I - Tangible Capital Assets Procedures

The following amendments are:


I.2 Acquisition of New Assets– Provide more clarity on:

  • Capitalization of salaries by distinguishing incremental costs versus period costs;

  • Supporting documentation needed for capitalizing salary costs;

  • Activities for employee salaries that are being capitalized;

  • Expectations for arranging employee resources involved in capitalized IM/IT projects.


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