Budget & Planning
Depreciation
The college's Depreciation policy is as follows:
| Building Improvements | 15 Years |
| Buildings | 40 Years |
| Capital Equipment | 5 Years |
| Computer Equipment | 3 Years |
Consistent with existing policy, no depreciation will be taken in the year of acquisition/service and a full year of depreciation will be taken in the final year.
Capital leases will be amortized over the lease term. Consistent with other fixed asset policy, no amortization will be taken in the year of acquisition and a full year of amortization will be taken in the final year.
contact us
Office of Budget and Planning
120 Boylston St.
Boston, MA 02116
Phone: 617-824-8247
Email: budgets@emerson.edu
