UBC Capital Assets Accounting Principles available

The UBC Capital Assets Accounting Principles document is now available on the UBC Finance website.

The purpose of these principles is to establish the accounting treatment for the purchase, maintenance, and disposal of tangible capital assets at UBC. The guidelines help to clarify the distinction between operating expenditures and capital expenditures, and to achieve consistency of capital accounting across all departments and units of UBC.

Capital Accounting training will be available in the coming weeks. More information, including access details, will be shared with the community.

View the UBC Capital Assets Accounting Principles document on the UBC Finance website.