Capital & Non-Capital Equipment

Capitalized equipment includes all tangible, non-expendable, movable assets having a useful life of more than one year and a value of $5,000 or greater. Assets and equipment that satisfy this definition will be assigned a university property identification tag, entered into the University’s Asset System and depreciated. These assets can be acquired by using university funds, grant funds, being donated, loaned or leased.

Capitalized assets and equipment purchases should be identified with the General Ledger account 801000.

Non-Capitalized equipment and assets are tagged also. These assets have either a price from $1,000 - $4999.99 or they are technology related items. These may include televisions, VCR/DVD players, digital cameras, PDA’s, MP3 Players, computers, printers, et cetera.

Non-Capitalized equipment purchases should be identified with the General Ledger account 805200.

Both types of assets are tagged with university property identification tags to deter theft, promote good asset management and provide a basis for university departments to conduct the annual equipment inventory.

For more information on Equipment GL’s,  Click Here


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