Payroll and payroll-related costs of central CMS employees directly associated with or devoting time in coding and testing the software. Costs associated with external maintenance agreements will be capitalized separately as a part of prepaid assets and amortized over the life of the agreement. The table below identifies types of campus costs after baseline product delivery and provides guidance on whether they should be capitalized or expensed: Description of cost Capitalize Expense Some baseline processes or X X delivered PeopleSoft processes do (if these tools (if these tools not meet the needs of the campus, provide new only so custom processes are developed functionalities streamline and maintained through upgrades, that do not existing implementations and patches. An exist in the functionalities example of this is a journal upload baseline and do not process. PeopleSoft has a process product) enhance any that is cumbersome so many campuses have developed their own custom process. Campuses have to maintain X connections to any third party (does not add software or services (e.g. CashNet functionality, or Touch Net) they use in the but must be course of their business. During maintained in upgrades, implementations and order to patches, these connections are connect to usually extensively tested and may third party require the expertise of consultants software) to properly maintain. PeopleSoft, as delivered to the X X campuses, does not address any (if developing (if using campus reporting needs, such as a new existing departmental reports. Campuses functionality reporting tool have each developed their own that does not to create new methods utilizing tools available in exist in the reports for the software to address this need. baseline campus
Payroll and payroll-related costs of central CMS employees directly associated with or devoting time in coding and testing the software. Costs associated with external maintenance agreements will be capitalized separately as a part of prepaid assets and amortized over the life of the agreement. The table below identifies types of campus costs after baseline product delivery and provides guidance on whether they should be capitalized or expensed: Description of cost Capitalize Expense Some baseline processes or delivered PeopleSoft processes do not meet the needs of the campus, so custom processes are developed and maintained through upgrades, implementations and patches. An example of this is a journal upload process. PeopleSoft has a process that is cumbersome so many campuses have developed their own custom process. X (if these tools provide new functionalities that do not exist in the baseline product) X (if these tools only streamline existing functionalities and do not enhance any Campuses have to maintain connections to any third party software or services (e.g. CashNet or Touch Net) they use in the course of their business. During upgrades, implementations and patches, these connections are usually extensively tested and may require the expertise of consultants to properly maintain. X (does not add functionality, but must be maintained in order to connect to third party software) PeopleSoft, as delivered to the campuses, does not address any campus reporting needs, such as departmental reports. Campuses have each developed their own methods utilizing tools available in the software to address this need. X (if developing a new functionality that does not exist in the baseline X (if using existing reporting tool to create new reports for campus
CH_13.00_Capital_Assets_Guide_Final.docx