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Cornell University

University Policy 3.9
Capital Assets

Cornell University acquires, records, inventories, maintains, and disposes of capital assets. Each operating unit is responsible for following university procedures to achieve accurate capital asset reporting and compliance with government requirements.

Policy details


Your local unit administrative office.

Violations of Finance Policy

Violation of a financial policy should be reported to your supervisor, Human Resources representative, unit manager, and/or the office responsible for the policy. Where these resources are inadequate, you may choose to make an anonymous report through the Cornell University Hotline.