Property Control System Manual (PCS)

Effective: 7/1/2011

PCS Manual Revision Notice Table

PCS 004: Definitions. Revised “Fabricated Equipment” definition

PCS 101: Capitalization of Property. Policy deleted; reorganized into three separate policies

PCS 101: Plant Acquisitions. New policy created from information previously included with PCS 101

PCS 102: Equipment Acquisitions. New policy created from information previously included with PCS 101

PCS 103: Remodeling and Other Building Costs. New policy created from information previously included with PCS 101

PCS 104: Intangible Assets. New policy provides guidance for valuing and recording intangible assets in accordance with GASB Statement No. 51

PCS 703: Records Storage and Destruction. Added information regarding a Notice to Preserve Evidence from the Office of General Counsel

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