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There are two main types of assets, CAPITAL and CONTROLLED, which are assigned an ID number and tagged with a UNT barcode during the receiving process.

A capital asset is an asset with a value eqeual to or greater than the capitalization threshold established for that asset type. Capital assets are classified by their value and are depreciated. They are also subject to consolidation into an asset system, in which other components and acquisition costs (shipping, installation, add-ons, accessories) are combined into a single asset ID.

A controlled asset is an asset with a value below the capitalization threshold, but is required to be reported due to its high-risk nature (theft prevention, data security). This includes locally controlled assets, which are below the controlled threshold for State reporting, but are tracked for UNT's inventory standards.

Capital Assets

Tangible Asset Capitalization Threshold
Land $0
Construction in progress $0
Buildings and other improvements $100,000
Facilities and other improvements $100,000
Infrastructure, depreciable $500,000
Infrastructure, non-depreciable $0
Furniture and equipment $5,000
Vehicles, boats, aircrafts $5,000
Library books/collections $0
Works of art and historical artifacts $0
Leasehold improvements $100,000
Livestock $5,000
Intangible Asset Capitalization Threshold
Land use rights - permanent life $0
Land use rights - term life $100,000
Computer software $100,000
Internally developed computer software $1,000,000
Other intangible capital asset $100,000

Controlled Assets

Tangible Asset Control Threshold
Computer, Desktop $0-$4,999
Computer, Laptop $0-$4,999
Smartphones $500-$4,999
Unmanned Aerial Aircraft $500-$4,999
Tablets/iPads/Surfaces/etc. $0-$4,999
Pistols/Rifles/Shotguns $0-$4,999
Sound systems and other audio equipment $500-$4,999
Camera, portable/handheld $500-$4,999
TVs, Video players $500-$4,999
Data projectors $500-$4,999

Note: Printers under $5,000 are no longer tracked as controlled assets, but some older machines may still appear on your department's inventory.

Asset Management