Modifications to Existing Property


This document describes the tagging and database changes that need to be made when property is modified by fabrication, when enhancements are added, or when hardware upgrades are made. All of these changes will be discussed as "modifications" to existing property. A separate document PM-A-05 describes procedures related to software and software upgrades.

Value Threshold

Modifications that are made to property that do not raise the total value above the A-110 value limit or extend the service life past the A-110 limit do not change the "expendable" classification and the property does not have to be recorded on the PCS.

When modifications valued above the A-110 limit for value and service life are made to an original piece of property, then the PCS record for the original piece of property must document this change in value. Additional requirements for tagging may also be necessary if the account purchasing the modification differs from that used to purchase the original item.

If small enhancements add up to a significant value change for the original piece of property, they must be documented on the PCS. For instance, additions of memory chips, scanners, and various boards to computers may not each amount to a large expenditure, but may as a group accumulate to represent significant changes in the value of the computer they modify.

If a piece of property starts with a value or service life below the sponsor's guideline limits for recording, but after modification exceeds the limits, then a record for the combined asset must be recorded and the property must be tagged.


The table below describes how to tag and make database records on the PCS for modifications.

If the modification is paid for by...


the same account that funded the original property item


if the original property item is

  • recorded on the PCS, use its asset number to retrieve its
    PCS record.
  • not recorded on the PCS, assign an asset number and
    create a record on the PCS.

Include a description of the modification with a breakdown of labor and materials costs in the Description field.

Modify the Cost and Cost of Reproduction fields to reflect the additional value resulting from the modification.

a different account from the one that funded the original property item


Identify the asset number for the major property item. This number will end in RF or R0 (zero).

Assign to each modification the asset number from the original property item with the 10th digit position changed (so that the numbers end in R1, R2, R3, etc.).

Tag the property in the area that the change is made using a Research Foundation (RF) decal and other decals if necessary.

Create PCS records for the modifications cross-referencing the modifications and original item in their respective PCS Description fields.


Operating Locations

The RF operations manager is responsible for ensuring that



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