Since 1988, Carnegie Mellon has utilized a property capitalization
threshold of $1,000.  We initially had a Memorandum Of Understanding
(MOU) from our cognizant Administrative Contracting Officer authorizing
this threshold.  In 1991 that MOU was unilaterally canceled; however, we
have continued to capitalize at the $1,000 level.  It would be helpful
if we could get identify other schools that have a capitalization
threshold greater that $500.  Additionally, it would also be helpful to
know when the threshold was raised, approval methods utilized and
whether there is currently any pressure from the government auditors or
ACO's to revert back to the $500 level?  Your cooperation is greatly
appreciated.  Please respond to xxxxxx@andrew.cmu.edu.

Tom Eagan, Manager
Office of Sponsored Research
Carnegie-Mellon University
5000 Forbes Avenue
Pittsburgh, PA 15213

Phone (412) 268-2091