18xxxx: Plant and Equipment - Depreciation Reserves
The following G/L account is used to accumulate depreciation on the University's capitalized plant and equipment. It is to be used only by Plant Accounting or the Hospital Controller's Office. This G/L account should never be used by departments. For more information on the University's depreciation policy, refer to GAP 200.090, Plant & Equipment Depreciation.
II. G/L ACCOUNT DEFINITIONS