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Donation or Disposal of Retired Computing Assets
SIPAIT is responsible for maintaining computing assets within SIPA’s computing environment throughout their usable life. When a computing asset is to be retired, SIPAIT is responsible for safely removing all application software and information assets that may have existed on the equipment and appropriately retiring the equipment. Old technologically obsolete assets and the disposal or unserviceable assets are retired or donated in compliance with university policies.
Accountability for Capitalized Equipment
All major computing assets (acquisition cost with a dollar threshold of $2,500 or more, with a useful life of two or more years) are capitalized at time of purchase. Such acquisitions should been charged to equipment sub-code 61XX or 63XX. Capitalized assets (requisitioned as 61XX or 63XX) are inventoried by field auditors on acknowledgment of payment via AP/FAS month-end feed.
Inventoried assets (affixed with a CU barcode providing its CUID tag #) are tracked through their life cycle and remain as a departmental accountable asset, until eventually reported retired via donation, sale, or disposal. SIPAIT remains accountable for capitalized assets until required disposal approval is acknowledged and adjustments are made to University inventories.
Accountability for Non-Capitalized Equipment
SIPAIT will tag these assets even though they are not tracked via university asset tags throughout their lifecycle. Non-capitalized equipment when donated or sold must be accompanied by a letter of release (to be described below). Additionally, in sales of such assets, fair market value and re-sale tax must be collected.
Retirement Procedure
Computing assets to be retired are returned to SIPAIT’s offices. With computing assets capable of storing application software or information assets, SIPAIT will use eraser technology to erase all magnetic storage devices. This procedure will erase and possibly destroy track marks. Non-erasable mediums will be removed and destroyed.
If the asset is to be donated, whenever possible and resource permitting, SIPAIT will use an asset’s restore disk to restore the equipment as it was originally furnished by the manufacturer so as to provide base level functionality for the recipient. In such cases, SIPAIT must provide the recipient of the asset with this restore disk and it associated license(s).
In all cases, equipment donated or sold is provided to recipients in “as is” condition. SIPAIT will take no further responsibility for the maintenance and support of retired equipment. A list of equipment to be retired will then be submitted to the Office of the Controller. The list will provide all necessary information to identify assets for disposal including CUID tag #, Manufacturer, Model #, Serial #, and a brief description of the asset.
Disposal of Unserviceable Equipment
SIPAIT recognizes that the volume of waste from the disposal of computing equipment is both wasteful and environmentally damaging. Computing equipment contains many valuable and recoverable materials such as aluminum, ferrous metals, copper, gold, silver, and plastics. Computing equipment also contains significant amounts of toxic or hazardous materials including mercury, lead, cadmium, beryllium, chromium, antimony, brominated flame retardants, and polyvinyl chlorides, which pose hazards to the environment and human health if inadequately or improperly disposed of in landfills. SIPAIT will make all efforts to recycle the computing assets in compliance with University policy.