This handbook serves as a basic guide to property accounting for local and state school systems in the U.S. Information and guidelines are presented regarding--(1) classification of property accounts, (2) definitions of property accounts, (3) measures of school property, (4) supplies and equipment, (5) individual property records, and (6) summary…

Guidelines for building owners to use in determining if a building is a financial asset or a liability. (MLF)

This facilities inventory report presents a comprehensive listing of physical assets owned and operated by the University of Alaska and includes, for each asset, data on average age, weighted average age, gross square footage, original total project funding, and the asset's plant investment value adjusted to the current year. Facilities are listed…

A record of fixed assets is essential for intelligent decisionmaking relating to budgeting, forecasting, and insurance programs. (Author)

Improved control of school custodial supplies can pay dividends. (Author)

A double entry system of school key accounting is explained. (MF)

Keeping track of educational furniture and equipment is necessary for accountability and insurance. A categorization and numbering system can organize information submitted by school personnel and can be used by hand or by computer. (MLF)

The following are covered--(1) rules and regulations concerning inventories of equipment, retention of records, and title and control over funds and property, (2) definitions, (3) procedures, (4) kinds of equipment, and (5) forms. (NI)

The first steps toward effectively managing a property insurance program are a complete understanding of the insurance contract and a professional appraisal. (Author)

A checklist highlights some of the procedures necessary to develop a property management system. (MLF)

The description of the inventory procedure emphasizes the background of the facilities inventory, the conduct of the inventory, and updating procedures. The findings are presented in terms of summaries of areas and construction costs. Much of the data are organized in tabular form. (FS)

A process for assessing the condition of nonindustrial physical plant facilities such as campuses, school systems, and office complexes is presented. Text and figures illustrating an assessment performed for the city of Seattle, Washington, include a facility management system flowchart, information records, cost estimates, and a database design.…

Guidelines are presented to assist New York institutions of higher education in classifying building data by means of a uniform system that will be compatible with a similar coding system in use throughout the United States. This facilities inventory manual includes a description of the Higher Education Facilities Comprehensive Planning Program…

A public utility company uses laser wands to read bar-coded labels on furniture and equipment. The system allows an 80 percent savings of the time required to create reports for inventory control. (MLF)

This report presents the results of the latest in a series of triennial surveys conducted by the Council of Ontario Universities (COU) (Ontario, Canada) in order to monitor the existing university space inventory and changes in space requirements as determined by the COU Building Blocks space formula. Section 1, "Introduction," discusses…