BÁO CÁO KHÔNG. 2011-106 hồ bơi. Tiết lộ cho đầu tư Kho bạc Nhà nước hồ bơi được bao gồm trong các ghi chú báo cáo tài chính của Báo cáo toàn diện về tài chính của Nhà nước hàng năm. Tiền mặt và tiền mặt tương đương - Đơn vị phần. | February 2011 report No. 2011-106 FLORIDA gulf coast university A component unit of the state of FLORIDA notes to financial statements Continued June 30 2010 pool. Disclosures for the State Treasury investment pool are included in the notes to financial statements of the State s Comprehensive Annual Financial Report. Cash and Cash Equivalent Component Unit. Cash and cash equivalents of the Foundation discretely presented component unit consist of bank deposits of which 490 659 is insured by the Federal deposit insurance with the remainder of 3 540 505 collateralized under the Florida Public Deposits Program. The amount reported as unrestricted cash and cash equivalents for the Foundation at June 30 2010 includes at fair value 5 040 115 of Foundation moneys held in the State Treasury SPIA investment pool representing ownership of a share of the pool not the underlying securities. The SPIA carried a credit rating of Af by Standard Poor s and had an effective duration of years at June 30 2010. The Foundation relies on policies developed by the State Treasury for managing interest rate risk or credit risk for this investment pool. Disclosures for the State Treasury investment pool are included in the notes to financial statements of the State s Comprehensive Annual Financial Report. Capital Assets. University capital assets consist of land construction in progress buildings infrastructure and other improvements furniture and equipment property under capital leases library resources works of art and historical treasures and other capital assets. These assets are capitalized and recorded at cost at the date of acquisition or at estimated fair value at the date received in the case of gifts and purchases of State surplus property. Additions improvements and other outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. The University has a capitalization threshold of 1 .
