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Translate "The College of Wooster: The "Capital Charge" Budgeting Concept"
Author: Snoddy, William H.
Published In: Financial Planning Guidelines for Facility Renewal and Adaption
Date: 1989
Provides a case study of how the College of Wooster deals with the problems of financing facility renewal and adaption. Each year, a five-year capital improvements and rehabilitation budget is developed for each of the 35 major campus buildings and 25 small-house student residential units, for the central heating plant and underground utility distribution system, and for parking lots, sidewalks, patios, tennis courts, and stadium. Describes the capital maintenance budgeting procedure and the calculations of the capital charge in the annual operating budget. Notes the pros and cons of this method.
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