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Capitalization Policy

The capitalization policy of Dartmouth College determines the proper classification of costs of $25,000 or more for new construction, renovation, improvement, and maintenance projects. This policy has been developed to assist project managers and others with the important task of preparing and monitoring capital budgets and clearly distinguishing between capital and non-capital expenses.

Click here to view the entire Capitalization Policy (pdf).

The capitalization threshold for tracking assets in the College’s fixed assets system is $5,000. For more information about the capitalization threshold, see Capitalization Threshold.

Last Updated: 11/21/11