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These are for Finance Division use only. These Sources of Funds show fixed asset capitalisation and depreciation movements. University policy is that we only capitalise and depreciate assets over £30,000 in value. Depreciation is calculated and posted by the Finance Division each month. For more information see FPM Chapter 16 Fixed Assets.

Departments are not expected to manage their fixed assets via the General Ledger entries. The individual Source of Funds reflects the funding of the asset.

Asset funded by

Source of Funds

Funding Council


Research grants


Other grants


University funded











Latest version 01 May 2024

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