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Capital Assets

Acquisition of Assets:
The acquisition of assets at JKU is conducted via the internal university system, e-work.. Equipment purchases require proper classification of each item being purchased. Please see the definitions of each equipment category.

In relation to the general inventory which was completed in the summer of 2003, all organizational units were sent new bar code labels with which their equipment was to be newly labelled in the summer of 2004. Labels for equipment purchases subsequent to that timeframe are distributed to organizational units on a regular basis together with a copy of the invoice. The labels should be positioned onto the equipment in a place that is easily accessible and readily legible.

If an item of equipment is not labelled, but is listed on the SAP equipment list as an asset/capital good, we request that the bar code label be indexed or put into an individual list so that it can be electronically scanned.

Capital assets that are not yet located on the JKU premises should also be labelled and entered in a list with a statement and information about the current installation site.

Low-value assets (German: GWGs) for which no labels are issued, do not require labelling. Furniture is not allocated to the organizational unit, but rather to the respective building in which it is used. This does not appear on the list of assets and therefore does not need to be labelled by the organizational unit.

Index of Assets:
A current index of assets for each cost center can be accessed per data query by any SAP report users.

Divestiture of Equipment:
Each institute or organizational unit is required to notify asset accounting in cases of defective IT equipment and malfunctioning technical devices. Please complete, sign and submit the appropriate form.
Asset Accounting will take the registered inventory out of the capital asset list and relay a message to the appropriate department so that the equipment is picked up and proper disposal/recycling takes place. We therefore request that everyone use the new 12-digit asset numbers.

Purchase of Computer Workstations:
Under certain circumstances, it is possible to purchase the old equipment, such as older IT workstations (standard computer workstations) which have been replaced by newer models.

Please note that the university's Legal Department - as well as the Financial Accounting Department - must be informed in cases of the loss of capital assets (via a standard theft form).

Purchasing Equipment in the Context of FWF Projects

FFM, IM, Employee Protection & Security and Asset Accounting at JKU (see download) must be informed in regards to any equipment installed and in operation at the university within the framework of FWF projects (as well as all equipment which has a value higher than 24,000 euro, which is paid by and will remain the property of FWF). This process is analogous to the purchasing regulations in the framework of JKU’s overall budget.

According to the FWF guidelines, if no other special arrangements have or will be made in regards to equipment from FWF projects with acquisition and production costs between 1,500 up to 24,000 euro, they are immediately granted to the research group, provided that the Head/Project Leader of the research facility has completed a declaration of acceptance form (German: Annahmeerklärung) . (Please see the above-mentioned information sent to all project leaders directly by FWF.) In this case, the project leader will be requested to send the declaration of acceptance form together with a completed form for internal university policy through the official channels – Head of the Institute, Controlling, Operational Job Safety, FFM/IM and the Vice Rector of Finances. After all of the necessary authorizations have been obtained, the forms will be returned to the project leader.

After the delivery of equipment, you are requested to submit a signed ZVA form together with the invoice and the internal university delivery receipt to the Financial Accounting Department, in order to complete the procedures for the donation. After payment of the invoice has been completed, the equipment is then booked into the equipment index of the institute and a label will be sent to the institute. Expenditures related to the set up of the installation can also be taken into account. (Please inquire about more information from Asset Accounting for precise cases which arise.)

For equipment valued from between 400 to 1,500 euros, the FWF does not require a declaration of acceptance form. However, even though there is no donation form required for equipment in this price range, it is still booked as a gift/donation.

Donations and gifts from other institutions are handled analogous to this procedure.

Foreign Inventory:
FWF equipment with a purchase value over 24,000 euro is included in the foreign inventory index. Thus, project leaders are requested to collect the appropriate internal university approvals for this purpose to render possible an entry into the foreign inventory index.

Equipment from projects of the Christian Doppler Society and other institutions:

Equipment within the framework of CDG-projects or those of other institutions or sponsors which are installed/set up and operated on the university campus are not included as property of the university. Therefore, it is absolutely necessary to register them as foreign inventory, so that they are covered by university insurance protection. Notification is carried out by using the appropriate form and attaching a copy of the invoice.