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The 7xx Range -- Equipment Expenditures

Subcode Subcode Definition
700 Equipment

For budgeting purposes only. No expenditures may be charged to this subcode. This is a major budget pool for subcodes 701-759.

701 CAPITALIZED Office Equipment and Furniture

For new or replacement office equipment and furniture costing in excess of $3,000 and having a useful life of two years or more such as desks, cabinets, carpet, etc. DO NOT charge data processing equipment to this subcode (see subcode 704). 

702 CAPITALIZED Educational Equipment

For new or replacement equipment costing in excess of $3,000 and having a useful life of two years or more used in classrooms, laboratory, and research activities, such as furniture, projectors, microscopes, gymnastic equipment, etc. 

703 CAPITALIZED Motor Vehicle Equipment

For new or replacement automobiles, buses, trucks, and motorcycles costing in excess of $3,000 and having a useful life of two years or more. 

704 CAPITALIZED Computer Equipment

For new or replacement equipment costing in excess of $3,000 and having a useful life of two years or more, such as mainframe (CPU), tape drives, data entry terminals, personal computers, etc. 

705 CAPITALIZED Plant Maintenance Equipment

For new or replacement equipment costing in excess of $3,000 and having a useful life of two years or more, used in maintenance activities for buildings, roads, and landscape, such as electric saws, drills, plumbing equipment, tool sets, bulldozers, lawnmowers, etc. 

706 CAPITALIZED Clinical Equipment

For new or replacement equipment costing in excess of $3,000 and having a useful life of two years or more, such as operating tables, dental chairs, physical therapy devices, and other medical and dental equipment used for treating human or animal patients in a clinical setting. 

707 CAPITALIZED Equipment - Other

For new or replacement equipment costing in excess of $3,000 and having a useful life of two years or more, that was not defined in subcodes 701-706; for example, agricultural equipment, food handling equipment, air conditioners, water coolers, and other miscellaneous equipment. 

710 NONCAPITALIZED Equipment

For new or replacement equipment costing less than $3,000 or with a useful life of less than two years. 

711-738 NONCAPITALIZED Equipment - User Optional Subcodes

User optional subcodes to be used for more detailed explanations of noncapitalized equipment. The Division of Accounting must be notified of the subcode name and purpose. 

739 Equipment Distribution
740 University Library Acquisitions

For budgeting purposes only. No expenditures may be charged to this subcode. This is an Intermediate budget pool for subcodes 741-759.

Subcodes 741-745 are for the exclusive use of the University Libraries Acquisition Department for the purchase of materials for all campus libraries. 
741 Books
742 Subscriptions and Periodicals
743 Microforms
744 Binding
745 Audio Visual
750-759 University Libraries Acquisition Department

User optional subcodes to be used for more detailed explanations of University Libraries Acquisition Department. The Division of Accounting must be notified of the subcode name and purpose. 

Updated 3/1/00

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