The following account codes are used to record the capital outlay (purchase or construction) for non-expendable, tangible personal property and real property from non-proprietary funds only. Non-proprietary funds include all funds except Service Department and Auxiliary Enterprise funds. The capitalization and accumulated depreciation for non-proprietary funded assets should be recorded in the Net Investment in Plant fund 890000. (The capitalization and accumulated depreciation for proprietary funded assets should be recorded in the individual Service Department/Auxiliary Enterprise funds. See A8xxx account series for asset procurements from proprietary funds.)
Non-proprietary funded assets will be capitalized and depreciated by the Banner Financial Information System to the Net Investment in Plant fund 890000 using the A8xxx asset/contra asset accounts but are to be procured using the below 4xxxx capital outlay accounts.
Capital Outlay - Capitalized
[A] Personal Property
[B] Real Property
[b] Improvements Other Than Buildings
 Capital Outlay - Non-Capitalized
 Capital Asset Losses
 Miscellaneous Capital Outlay
For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715
Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. For purchases from proprietary funds see A8111 - Buildings.