Depreciation Records

Records that document the useful life and depreciation of Emory owned equipment and property, usually for insurance purposes.

Category

Finance

Maintainer

Finance Division

Retention Period

Retain for four years then dispose of.

Citations

O.C.G.A. 9-3-31; O.C.G.A. 9-3-32

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008