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Campus Administrative Training Series / Bloomington Financial and Administrative Resource Page

Contract and Grant Accounts - BC*

Capitalization Threshold 

Activity: Capitalization Threshold
Financial Policy: N/A
Related Policies: N/A
Additional Forms: N/A

Things to Know:

Purchased equipment or fabricated equipment having a value exceeding $5,000 must be capitalized.  Likewise, purchased software exceeding $5,000 must be capitalized. However, most software is actually licensed, not purchased, and would likely not be considered capital software.  The Capital Asset Management Office, in FMS, can provide additional details.  Please see details at the following locations:

For more information please contact Marcia Landen, email:

*BC - Budget Construction