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Tagging University Assets

What needs to be tagged?

Any item with a unit cost of $2,000 or more and a useful life or service period of more than one year needs to be tagged.  In addition, any donated item that has a fair market value of $2,000 or more at the time of donation and a useful life or service period of more than one year must be tagged.

How do I get new items tagged?

Some items delivered to Central Receiving will be tagged before they are delivered to your department. Otherwise, Inventory Control will contact you once the item has been paid. If the item needs to be tagged sooner, for example, if it will be relocated off campus, or if you receive a donated item, please contact Inventory Control at

Building an asset

If you will be building an asset over a period of time and it will involve multiple components, email to let us know. Initial information we will ask for is a department contact, description, end user, estimated finished cost, estimated in-use date and proposed location.

In order to keep track of all the parts for the build, we will assign a tag# that should be included in the description of each purchase. Departments should be keeping track of their expenses. Fixed Assets will check in quarterly to review progress and costs so far.

Note: for P-Card purchases using grant funds, if you cannot put the tag# in the description, please put it under the Travel Authorization Number.

Account Codes

What account codes should I use when purchasing taggable items?

If the unit price is between $2,000 and $5,000, an operating expense code ending in “25” should be used. Operating expense codes begin with “5”. For example, the account code for a laptop computer that cost $2,000 would be 558025 but a computer costing $1,500 would be coded 558000.

If the unit price is $5,000 or more, then a capital expense account code should be used. Capital expense codes start with “6”. For example, a server that cost $5,000 would be coded 649900.

If you need help choosing an account code, check out our Account Code Cheat Sheet for guidance on furniture and equipment.

What do I include in capital costs?

Do include: design and installation costs for furniture or equipment, cost of shipping/freight to Boise State. They should all use the same account code as the item. Software costs are included if the software is needed to run the device, e.g. an OS on a laptop. Otherwise, all software, including software licenses, will use account code 557000. Only at a cost of $200,000 does software become capital.

Do not include: warranty or training costs; hardware support and software support/maintenance; accessories to the equipment that aren’t necessary to its function or may be used with other equipment.

Shipping to Boise State vs shipping from Boise State: shipping costs of a purchase should be included in the asset cost. If you are shipping something from Boise State, please use 525500.

Correcting an account code

If you need to request an account code correction, go to the Correcting Entry Matrix to find the correct method for your situation.

Excess Inventory

Can my department sell unwanted equipment?

Under certain circumstances, equipment can be sold to the general public. Contact Procurement and Vendor Services for further details.

How do I dispose of unwanted equipment?

Fill out a Request for Disposal of Excess Inventory Items form (also known as: surplus form or salvage form) and follow the instructions regarding distribution of the form. This form can be accessed from the Inventory Control Forms page or the University Forms web page.


Tag Numbers and Serial Numbers: Please include the tag number of the surplus item. If no tag is found, list the serial number. Please do not list “5 computers” on one line but list each one separately with a manufacturer/model number description. Each serialized item should have its own line. This allows Inventory Control to search the asset database by serial to make sure your item is retired.

Surplusing large numbers of like items: If multiple serialized items are being salvaged, an Excel spreadsheet can be attached to the surplus form listing the same information that is asked for on the surplus form.

My stuff hasn’t been picked up yet.

After you’ve submitted the surplus form, you can check its status by visiting and selecting the Surplus Request button.

If there has been a prolonged delay in your items being picked up, contact FOM at

You can also go to Perceptive > Tasks to see the forms you have submitted and where they are in the workflow.

I want to give equipment to another department on campus.

An email to Inventory Control ( asking that the equipment be transferred will be sufficient. Please copy the custodian (usually the department chair) of your department and the custodian of the receiving department on the email. This will let Inventory Control know that everyone has been notified and approves the transfer. The email should include the tag number and a brief description of the item being transferred including its current and future location (building and room number) so we can update the asset record.


Someone is donating an item to my department.

Donations to the university need to go through the Foundation. You will need the information of who the item is coming from, who it is going to, a description of the item, and its fair market value. Contact the Foundation by finding your development director or through the University Advancement general email if you have questions.

Note: Items donated from a government agency do not have to go through the Foundation, only those from private companies or individuals. If it’s coming from a government agency, please email to let us know that you have received a donated item.

We will need the item description, value, manufacturer, model, serial number, department contact for tagging and date the item was received/delivered to campus.

We’d like to donate our assets to someone else.

Fill out the Request for Disposal of Excess Inventory Items form to get the process started. Procurement and Vendor Services will get in touch with you.

It may be helpful to review Boise State’s purchasing policy (University Policy 6130) and State Surplus Property Policy Procedure.



Attached cubicles that together cost more than $2,000 will be tagged as one item.

Conference tables, couches, big chairs, etc. that cost more than $2,000 will be tagged separately.

Computer chairs, end tables, classroom desks, etc. that cost less than $2,000 individually although more than $2,000 collectively are not taggable.

Replacing vs. Upgrading

Replacing means there is an old part coming out and a new part going in. In this case, the new part is not taggable.

Upgrading means there is a new part(s) being added to an asset that increases its capacity or adds new functionality.

If you are purchasing a part to upgrade a capital asset, putting the tag# of the asset in the description will help us identify parts that don’t need to be tagged on their own but do need their cost added to the main asset.


Systems usually have many parts to them (e.g. a sound system, curtaining system or networking system). Should the items over $2,000 be tagged separately or should the system be tagged once as a whole? If everything works together to perform a function, it can probably be tagged as one asset. If you think parts will be moved around or used elsewhere, they should be tagged separately. Email if you will be putting together a multipart system or if you are unsure.


Annual Inventory

State Statute requires Boise State University to annually inventory items with a value of $2,000 or more. This falls under Boise State policy 6270. The department is required to keep track of and dispose of equipment according to policy.

Changes for FY23

Net Book Value Calculation and Inventory Requirements: Beginning in fiscal year 2023, we will calculate a net book value for Track items based on a five-year life.

All Track items with a calculated net book value above $2,000 will need to be physically inventoried (“certified”).

Once the calculated net book value falls below $2,000 Inventory Control will no longer require a physical inventory of that item.

Inventory Control will send the department a list of all items in their inventory with assets requiring certification clearly indicated.

Barcode Scanners and Department Inventory: The University is also re-implementing the use of barcode scanners for inventory.

Departments will be required to complete their own inventory using the scanner.

The Inventory Control team will facilitate the inventory process and assist when necessary.

Training will be provided as changes are implemented.