No 1 4.2.0 Fully Depreciated Assets. B. No 4.3.0 Treatment of Gains and Losses on Disposition of Depreciable Property. Not applicable 4.4.0 Criteria for Capitalization. B. Minimum Life Years 4.5.0 Group or Mass Purchase. Charged to Federally Sponsored Agreements or Similar Cost Objectives Colorado State University employs the use allowance method for Land Improvements, Buildings, Building Improvements and Leasehold Improvements in its current indirect cost rate.
Equipment is separated into several categories of similar service lives.
Computer equipment, scientific equipment, and office equipment are depreciated and have specific useful lives established for each category based on replacement experience. Use allowances are computed on all other equipment except service center equipment. All service center equipment is depreciated. Land improvements include total improvements to land such as sidewalks. Use allowances are computed on the total land improvements and not on individual improvements.