G/L ACCOUNTS
18XXXX: Plant and Equipment - Depreciation Reserves

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I. GENERAL

The following G/L account is used to accumulate depreciation on the University's capitalized plant and equipment. It is to be used only by Plant Accounting or the Hospital Controller's Office. This G/L account should never be used by departments. For more information on the University's depreciation policy, refer to GAP 200.090, Plant & Equipment Depreciation.

 

II. LIST OF G/L ACCOUNTS