Property Control System Manual (PCS)

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Effective: 3/1/1984

Revised:   8/1/2021

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PCS 401: Tagging Equipment

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To provide direction on the proper identification of capital equipment purchased by the university

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Financial Services

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Tagging Capital Equipment

To comply with federal and state requirements, Capital Assets Management (CAM) will coordinate placing an ASU Property Control Number (PCN) on all capital equipment including capital lease/purchase equipment. Departments should work with CAM to ensure that new equipment is tagged and registered in a timely manner. In addition to physically tagging equipment, a photograph, serial number, model number, and location are required to complete the asset registration process.

A PCN is applied to all capital equipment unless the size or nature of the asset makes it impractical. To expedite the inventory process, all PCN tags should be affixed in an easily visible area, assuring that the placement will not inhibit equipment use. The PCN should also be mindfully positioned to avoid it being tampered with or worn down with use. If a capital asset cannot be physically tagged, a virtual Property Control Number will be issued. If government-furnished property is being received, appropriate government tags will be placed on the equipment. Please refer to PCS 403, “Receiving Government-Furnished Equipment.”

Retagging Capital Equipment

Capital equipment remains identified as university– or sponsor–owned equipment as long as it is in the custody, possession, or control of the university. Identification is removed from the equipment only when sold or disposed of. Should the PCN be accidentally or mistakenly defaced or removed, the equipment is retagged using the identical PCN.

Tagging Noncapital Equipment

CAM does not identify or coordinate tagging equipment with an acquisition cost of less than $5,000 unless required by a sponsor. If the department has an interest in identifying, tagging, and tracking equipment costing less than $5,000, the department may use identification labels available from ASU Capital Assets Management. For more information, e-mail Capital Assets Management at

Insurance Coverage for Equipment

Capital equipment that has not been properly identified and tagged with a PCN may not be covered for insurance by ASU Insurance Services. Therefore, the department should contact CAM if the capital asset has not been tagged within two weeks of being received.

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For more information on receiving equipment, see the Purchasing and Business Services Policies and Procedures Manual—PUR 217, “Reporting Receipt of Merchandise.”

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