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Plant Fund Reserves

Beakers with colored liquid

The renewal and replacement (R&R) reserves (also known as plant fund reserves) in a fund 72 are used primarily to accumulate resources over the years to save toward a planned capital construction project or the purchase of capital equipment.

Resources for the plant fund reserves are:

    • Cash and fund balance transfers from other fund groups, mostly unrestricted current funds
    • Income and gains from the investment of R&R funds
    • Donations from private sources restricted to R&R funds
    • Insurance proceeds from claims on the loss of capital assets
    • Proceeds from the sale of equipment

Plant fund reserves are used to:

    • Transfer to a capital construction plant fund
    • Purchase equipment with a unit cost of $5,000 or more
    • Transfer the cash and fund balance back to the original source funds if not needed for capital asset acquisition.

It is inappropriate to use plant fund reserves for any operating expenses.  Although, it is acceptable to use the plant fund reserve to build cash and fund balance toward the purchase of non-capital equipment, but the funds should be transferred back to the current fund if they are to be spent for such purposes.

New chartfield requests for plant fund reserves processed at the University Finance Office by the plant fund accountant. 

Contact: University Finance Office, Brett Yamashita (303-315-2254 or

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