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(1) This Procedure relates to the identification, accounting treatment and special considerations around the acquisition, disposal, refurbishment or reconfiguration of Heritage Assets. (2) Refer to the Asset Management Policy. (3) Refer to the Asset Management Policy. (4) Those places which the University has a statutory obligation to preserve, for example, those places listed under the Victorian Government’s Heritage Database, are to be referred to as Heritage Assets. (5) Heritage Assets are regarded as part of the generic asset class to which they belong and are recognised and depreciated on the basis applying to assets with the same functionality (refer to Asset Procedure - Asset Definition and Asset Class). (6) Any acquisition, disposal, refurbishment or re-configuration of a Heritage asset is subject to the requirements of the Heritage Act 1995, and must (where appropriate) be discussed and approved by Heritage Victoria.Asset Procedure - Heritage
Section 1 - Background and Purpose
Section 2 - Scope
Section 3 - Policy Statement
Section 4 - Procedures
Identification
Accounting Treatment and Classification
Special Considerations for Heritage Assets
Section 5 - Definitions