Business Affairs

Glossary


Net Investment In Plant Fund
Fund used to account for the acquisition value of the University's capital assets; including land, buildings, equipment, improvements other than buildings, libraries, and museums. Excludes assets of auxiliaries and service centers, which are self-sustaining. These assets are included in net investment in plant fund under the specific fund.
Business Affairs, Oregon State University Corvallis, OR 97331
541-737-3031
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