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Fixed assets within the University are split into three specific categories and presented differently in the financial statements.

Equipment Purchased by departments in the normal course of business, including from research grants.
Land & Buildings Expenditure on land and buildings is normally carried out and managed by the Estate Management (EM). EM use the Projects Module of UFS to process the expenditure.
Heritage Assets The University holds and conserves certain collections, artefacts and other assets of historical, artistic or scientific importance. The Central and  Research Accounting Team included some of these on the Fixed Asset register.

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