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Fixed Assets

 

Equipment Acquisition & Disposal

The Head of School/Admin/Support function is responsible for the acquisition, use and security of equipment under their control including acquisition of PCs, Laptops, Apple Macs and peripheral equipment.  In general acquisitions of furniture will be the responsibility of Estates & Facilities. All acquisitions and disposals shall be made in accordance with the procedures prescribed by the Financial Services Division and those over the threshold (€1,270) will be recorded in the Fixed Asset Register. Before any items are disposed of to an external source, details of availability should be circulated to all College Areas through internal communication channels. 

 

If furniture or equipment is sold to staff or third parties, an official College invoice should be raised in respect of the sale.  Where VAT was reclaimed on the original purchase of the equipment, then VAT must be charged on any subsequent sale and shown separately on a VAT invoice. In all cases there must be a statement exempting the College from providing any warranty, express or implied, and stating that the goods are used and second-hand. 

 

Special Arrangements apply to:

 
For further information on Fixed Assets please see following link: https://www.tcd.ie/estatesandfacilities/shared-admin-and-support/asset-register/

 

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Last updated: Jun 12 2017.
Contact: Financial.Services@tcd.ie