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Corporate Asset Depreciation (DPR)

Support Contact

Cynthia DelosSantos , (510) 987-0663, E-mail Cynthia


The Corporate Asset Depreciation System (DPR) calculates depreciation on the following assets held by the University of California: buildings and leasehold improvements, infrastructure, general improvements, intangible assets, equipment, library materials, and software. The system was created to facilitate the university's compliance with reporting requirements issued by the Governmental Accounting Standards Board (GASB). DPR operates on an annual cycle. Input data come primarily from the Corporate Financial System (CFS) and the Corporate Equipment, Facilities, and Assets System (EFA). Output data are recorded in campus and UCOP general ledgers, appear in the university's published financial reports, and are used in establishing indirect cost rates for sponsored projects.


Business & Finance
Corporate Accounting (owner)
Costing Policy and Analysis


Users may access DPR tables through a query tool that uses the SQL programming language.

Technical Information

The main DPR production system runs in Sybase, but input data are extracted in the IBM mainframe environment using the MVS operating system. One of the main inputs to DPR is the annual CFS Asset file provided by campuses. This input file is used to update data for CAAN-identified assets in the Corporate Asset Depreciation system.