Building Componentization Services are requested by non-profit Academic Medical Centers and Higher Education Research Institutions to comply with the Office of Management’s (OMB’s) Uniform Guidance (formerly OMB A-21, A-110 and A-133) for reporting annual depreciation related to building(s), building services and fixed equipment.  Guidehouse’s Building Componentization Services provide an unbiased independent analysis and depreciation report in compliance with the OMB requirements and your federal cognizant agency, as well as your independent auditor’s review for your institution’s financial reporting requirements. 

The benefits of a building componentization study and lifing study include:

  • Establishing the basis for reimbursement of depreciation for financial reporting and Facilities and Administrative (F&A) rate proposal submission.
  • Monitor facility’s condition for internal planning purposes.
  • Project capital improvement needs (often used in a Facilities 5/10 year plans).
  • Increase depreciation percentages, sometimes significantly, depending upon current capitalization, maintenance and lifing policies and procedures.
  • Independent Asset Lifing Studies.

Fixed and moveable equipment is inventoried on a room-by-room basis for buildings that house organized research and hospital activities.  Our approach is to work with the institution to ensure compliant selection criteria are used to identify all buildings that meet the selection criteria.  We offer both barcode and RFID tagging services.

Our professionals are experienced in building, fixed and moveable equipment asset classifications for a variety of building types, including hospitals, medical office buildings, clinics, academic research, academic education, vivarium, administrative, and related buildings. 

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