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Responsibility and accounting

Heads of Departments are responsible for the sensible disposal of surplus equipment. It must be clear that the University is the rightful owner of the equipment before it is disposed of. Equipment identified for disposal should first be offered to other Departments, and only sold externally once it has been determined that the University no longer requires it.

An Accounts Receivable invoice must be raised for any equipment sales to external parties.

Fixed Assets

The Fixed Asset Helpdesk in the Finance Division must be advised of all asset disposals - this is especially important for equipment originally valued at over £10,000 prior to 31 July 2008 and over £30,000 since that date.

Complete the Fixed asset disposal form.

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