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Update 3.6 B.Capital Equipment section #47

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amfriesz merged 1 commit into from
Feb 17, 2026
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Update 3.6 B.Capital Equipment section #47

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7 changes: 2 additions & 5 deletions ...d Procedures/3.0 Business and Finance/ESIP P&P 3.6 Asset Management Policies.md
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Expand Up @@ -304,12 +304,9 @@ by investment counsel.\]
#### B. Capital Equipment

a. Policy: All property that has been acquired or created by ESIP,
which has a current value of $500.00 or more and a useful life
which has a current value of $5000.00 or more and a useful life
greater than one year must be described in the current inventory
of property, which must include an ESIP Property Identification
Number (PIN). When practical, the PIN will be permanently
affixed to the physical property or included within the
packaging for intellectual assets. Property that does that meet
of property. Property that does that meet
this requirement will be expensed in the year of acquisition.
Property that has been acquired directly for a grant will be
expensed to the grant and will not be capitalized.
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