CMP 430-14: Non capital Equipment

To list and define non capital object and sub-object expenditure codes

Advantage accounting system

Sub-object Code Name	Code Number		Definition
	Object	Sub- object
Equipment - Non Capitalized	7310	80	Equipment below the capitalization threshold and not Specified in other object/sub-object codes. Includes PC, printers under $5,000.
Athletic Equipment - Non Capitalized	7310	85	Athletic equipment below the capitalization threshold.
Research equipment non taxable	7322	30	Research equipment exempt from sales tax and below the capitalization threshold
Classroom/Lab equipment Non capitalized	7322	40	Equipment used in classroom or labs with a cost or life below the capitalization threshold.
Recreation/Sports Equipment	7322	50	Recreation and Sports equipment with a cost or life below the capitalization threshold
Shop/Technical Equipment	7324	40	Shop/Maintenance and technical equipment with a cost or life below the capitalization threshold such as power drill, saws, buffers.
Office Furniture Non Capitalized	7326	10	Office furniture with a cost or life below the capitalization threshold. Such as chairs, desks, table.
Classroom furniture Non Capitalized	7326	20	Furnishings for classrooms with a cost or life below the capitalization threshold. Such as chairs, table black or white boards.
Conference room furniture Non Capitalized	7326	30	Furnishings for conference rooms with a cost or life below the capitalization threshold.
Lounge/Commons Furniture Non Capitalized	7326	40	Furnishings for lounges or common areas with a cost or life below the capitalization threshold. Such as sofas, loveseats, chairs, tables.
Telephone equipment Non Capitalized	7340	30	Telecommunication equipment with a cost or life below the capitalization threshold.

Non capital Equipment

Movable tangible property having a life expectancy of less than one year or a unit cost of less than $5,000.

For additional assistance with Non-Capital  accounting concerns and coding, please contact John Rabe in the Comptroller's Office.