Use of Standard Useful Lives for Fixed Assets
The University maintains a policy of standard useful lives for its fixed assets. These useful lives are incorporated in the SAP fixed asset module. The useful lives are as follows:
Buildings and Building Improvements > $100,000 ----------------------------- 40 years
Infrastructure ------------------------------------------------------------- 20 years
Equipment – Digital TV ----------------------------------------------------- 20 years
Leasehold Improvements --------------------------------------------------- 10 years
Equipment ----------------------------------------------------------------- 8 years
Library Books -------------------------------------------------------------- 8 years
Vehicles ------------------------------------------------------------------- 4 years
The use of standard useful lives provides consistent calculation of depreciation for items of like asset class.


