Disposition of Capital Equipment

Only equipment for which the University holds clear title can be disposed of without the written permission of the title holder. Gifts may not be disposed of for a minimum of 24 months after receipt. Failure to follow this rule may result in loss of tax deduction for the donor. Equipment that has been determined to be in excess should be processed within the University system.

Equipment which has a valuation in excess of $10,000 will be offered for sale on the UCSF campus and all other University of California locations prior to being available for public sale. When it has been determined that the excess material is of no immediate use within the University system, it may be disposed of in one of the following ways, whichever is considered to bring the HIGHEST NET RETURN OR BENEFIT to the University:

Methods of Disposal

Disposal through Logistics-DSM

Capital Asset Management (CAM) reviews and approves requests for disposal of capital assets. UCSF Logistics-DSM Services coordinates the physical removal and disposal in accordance with best business practices, and environmental safety and sustainability standards. To request the disposal of a capital asset, the Department Asset Custodian should complete the following:

  1. Departments must receive agency approval for the equipment purchased with extramural funds prior to transferring or loaning equipment off of UCSF premises, or prior to selling, discarding, or dismantling the equipment. Submit agency approval with the Equipment Inventory Modification Request (EIMR) form to CAM.
  2. Complete an Equipment Inventory Modification Request (EIMR) form itemizing the equipment to be removed. The signature of the Department Equipment Custodian is required. CAM will validate the cCstodian and conditions of ownership. CAM will email the approved EIMR form with tracking number to the Department Equipment Custodian and Department Contact(s) listed on the EIMR.
  3. After you receive the EIMR tracking number, submit a Capital Asset Surplus Form online to Logistics-DSM. Make sure to include the assigned EIMR reference number in the field EIMR confirmation number. This field is in the “Department Requirement” section of the surplus form.

Logistic-DSM Services will send CAM a confirmation of pickup for requests with an EIMR number. Once CAM receives the information, the equipment can be removed from inventory.

In-Place Sale

An in-place sale" occurs when a campus department assumes the task of arranging for the sale of excess equipment under its custody in lieu of having UCSF Logistics-DSM remove and dispose of the equipment.  Use of UCSF Logistics-DSM is the typical approach and ensures that disposal is handled in the most cost-effective manner.

Contact Capital Asset Management (CAM) at [email protected] as soon as you identify equipment for a possible sale. Approval by CAM is required before an in-place sale can be conducted.


This is conducted through a purchase order for acquisition of new equipment.

  • Donation to an organization outside the University: This is allowed if the market value of the materiel is below the costs required for handling, record keeping, storage and other expenses associated with trade or sale; the transfer to a non-profit institution or group would be in the best interests of the University and serve the public good, and specific prior review and approval of the Campus Distribution Surplus Manager

Sale/Transfer in Conjunction with Faculty Transfer to an Outside Institution

Department will contact Losgitic-DSM to determine fair value of each asset. Recipient institution should issues a purchase order or equivalent document itemizing the assets to be obtained with the amount offered for each item. If the fair value and amount on PO matches, departing faculty member drafts a written request to transfer the material and includes the following:

  • Specific list of the property including property numbers, descriptions, and original unit costs;
  • Reason for the sale (or transfer);
  • Name of the designated recipient institution; and
  • Justification for transferring rather than leaving or selling the material.

If a no-cost transfer is desired, the following regulations apply:

  • No-cost transfers shall be permitted by exception only, and only with the approval of the CAM.
  • Except where prohibited under the terms of an award (open or closed), or in cases where an entire open award is transferred to the recipient institution, the University reserves the right to disallow no-cost transfer requests and reserves the right to sell all property to the recipient institution at fair value.

The request should be approved by each of the following:

  • Department Head
  • Dean
  • Director, Sponsored Projects or designee (if open award)

Proceeds from the Sale of Equipment

UCSF Logistics-DSM ascertains the most financially advantageous means of disposing the asset. If equipment is sold, proceeds realized from sale are distributed as follows:

  1. The first $500 is retained by Logistics-DSM to defray administrative, transportation and warehousing costs
  2. For an amount in excess of $500, Logistics-DSM will deduct associated expenses (e.g., used vehicle advertisements). The remaining amount, net of the associated expenses, is credited to a Fund-Dept ID selected by originating department. Refer to Supply Chain Management's (SCM) website for details.

Asset Closeouts

Upon notification of agreement completion or termination involving Government inventorial equipment or other assets, whether furnished or acquired, the following actions will be promptly performed by, or under the direction of, Capital Asset Management:

  1. Physically inventory asset for disposal purposes, if requested by the Contracting Officer or other authorized representative
  2. Investigate, report, and resolve LDDT (Lost Damage Destruction and Theft) cases
  3. Report excess/residual Government inventorial equipment or other assets where disposition instructions do not exist in the agreement
  4. Comply with disposal instructions and adjust asset record accordingly
  5. Submit final report, as needed
  6. Issue asset closeout certification