Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 03/09/2012 

CMP 430-14: Non capital Equipment


Purpose

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


Source

Advantage accounting system

Codes


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.


Definition

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

Assistance


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


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