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Equipment Lease Survey for FY 2025
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Department Name:
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Contact Name:
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UH Role
(Lessor or Lessee)		Name of Non-UH Lessor or LesseeType of LeaseClassification of AssetDescription e.g. Make/Model/Serial No.Address/Location of AssetBase Rent AmountFrequency of PaymentsTotal Number of PaymentsBorrowing Rate
(if stated in agreement)		Possession DateLease End DateFirst Payment DateRenewal Periods and IntentFiscal Administrator Chart CodeKFS Account CodeKFS Object Code
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Exclude:
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Agreements with a total value of < $25,000 over the term.
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Land and/or Building Leases administered by the Office of Strategic Development and Partnerships
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Photocopier leases
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Inter-departmental leases (leases paid on IB or SB edocs)
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Items specifically excluded from GASB 87:
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Short term leases - maximum possible lease term of 12 months or less*
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Contracts that transfer ownership of the underlying asset at the end of the lease term (such contracts are considered financed purchases)
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Leases of intangible assets, biological assets, and inventory (e.g. software subscriptions, animals/plants, and finished goods inventory)
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Service concession arrangements
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Leases in which the underlying assets is financed with conduit debt
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Supply contracts; such contracts convey access to output of assets, not control of right to use asset (e.g. power purchase agreements)
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Leases of financial assets reported as investments
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* Short-term arrangements are agreements with a maximum possible term of 12 months or less, including any option to extend,
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regardless of the probability of the option being extended.
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