0600. EQUIPMENT, VEHICLES, AND WORKS OF ART AND HISTORICAL TREASURES (CAPITALIZABLE):
All capital asset expenditures EXCEEDING $5,000 per item for the purchase of
equipment, vehicles, and works of art and historical treasures.
Transportation and installation charges on a capital asset are part of the
asset's cost and should be charged and classified as such. For
expenditures of $5,000 OR LESS (non-capitalizable) for the purchase of
items of equipment, vehicles, and works of art and historical treasures, see 5000.
Use 0623, 0624, and 0625 for all expenditures related to items acquired by
capital lease, regardless of whether or not the total cost of the item exceeds the
capitalization limit of $5,000. Assets acquired by capital lease with a
total cost of $5,000 or LESS should NOT be capitalized even though object codes 0623, 0624, and 0625 are used.
Use 0690 for all lump sum draws by colleges and universities regardless of
amount.
Use 0720 for all expenditures for intangible assets, including computer
software, regardless of amount. Purchases of computer software of $1,000
or less per item may be charged to supplies.
0601. Office Equipment (Capitalizable):
Expenditures over $5,000 per item for the purchase of equipment necessary for
the proper operation of an office.
Examples: Desks, chairs, tables, bookcases, file cabinets,
lamps, typewriters, pictures, etc.
For purchase of Office Equipment, $5,000 OR LESS per item, see 5001.
For purchase of Copying Equipment, see 0603, 5003.
For Office Equipment Services, see 0201.
For Office Supplies, see 0301.
For Office Equipment Rental/Lease, see 0401, 0624.
0603. Copying Equipment (Capitalizable):
Expenditures over $5,000 per item for the purchase of copying equipment and
any auxiliary equipment attached to the mainframe copier.
Also to include installation or removal charges.
Examples: Mainframe copier, collators, sorters, stitchers,
and fax machines.
For purchase of Copying Equipment, $5,000 OR LESS per item, see 5003.
For purchase of platemakers, see 0609, 5009, Printing
Equipment.
For Copying Equipment Services, see 0203.
For Copying Equipment Supplies, see 0303.
For Copying Equipment Rental/Lease, see 0403, 0624.
0604. Data Processing Equipment (Capitalizable):
Expenditures over $5,000 per item for the purchase of data processing
equipment. To include all computers, peripheral
equipment, terminals, unit record equipment, and all input
devices for preparing punch cards, punch paper tapes, and
magnetic tapes. Also included in this classification are
specialized cabinets and racks when used in conjunction
with data processing equipment and are of no value in other
areas.
For purchase of Data Processing Equipment. $5,000 OR LESS, per item, see 5004.
For purchase of computer software, see 0720, Intangible
Assets.
For Data Processing Service, see 0204.
For Data Processing Supplies, see 0304.
For Data Processing Equipment Rental/Lease, see 0404,
0624.
0605. Medical, Scientific, and Lab Equipment (Capitalizable):
Expenditures over $5,000 per item for equipment of a medical, scientific, or
laboratory nature.
Examples: Instruments, operating tables, Bunsen burners,
sterilizer, microscopes, hospital beds, etc.
For purchase of Medical, Scientific, and Lab Equipment, $5,000 OR LESS
per item, see 5005.
For Medical Equipment purchased for clients, see 0615, 5015.
For Medical, Scientific, and Lab Equipment Service, see
0205.
For Medical, Scientific, and Lab Supplies, see 0305.
For Medical, Scientific, and Lab Equipment Rental, see
0405.
0606. Household, Laundry, Grounds Maintenance & Janitorial Equipment
(Capitalizable):
Expenditures over $5,000 per item for fixtures and furnishings used in ranger
stations, residences, dormitories, penitentiaries, or other
state institutions or equipment other than for office use.
Examples: Chairs, tables, dressers, refrigerators, garbage
disposals, ranges, vacuum cleaners, similar furniture, air
conditioners, grass mowers, bush hogs, burglar alarm
systems.
For purchase of Household, Laundry, Grounds Maintenance & Janitorial
Equipment, $5,000 OR LESS per item, see 5006.
For Household, Laundry, Grounds Maintenance and Security Services, see 0206.
For Household, Laundry, Grounds Maintenance and
Janitorial Supplies, see 0306.
0607. Educational Equipment (Capitalizable):
Expenditures over $5,000 per item for equipment for educational purposes used in
schools, parks, playgrounds, or other educational or
recreational centers. This is not to include ordinary
equipment even though purchased for educational purposes.
For purchase of Educational Equipment, $5,000 OR LESS per item, see 5007.
For Educational Supplies, see 0307.
0608. Motor Vehicle - Passenger (Capitalizable):
Expenditures over $5,000 per item for self-propelled vehicles for highway use.
Examples: Cars, trucks, and buses.
For purchase of Motor Vehicle - Passenger, $5,000 OR LESS per item, see 5008.
For Motor Vehicle Supplies, see 0308.
For boats, see 0616, 5016, Agriculture, Marine, and
Forestry Equipment.
For road equipment, see
0620, 5020, Major Tools and Other Motorized
Equipment.
0609. Printing Equipment (Capitalizable):
Expenditures over $5,000 per item for all printing equipment.
Examples: Offset presses or cameras and optical equipment
used in conjunction with printing. Also to include
platemakers, binders, stitchers, folders, paper drills, and
punches, collators, paper joggers, typesetters,
addressographs, and any other equipment utilized in a
production capacity in a print shop.
For purchase of Printing Equipment, $5,000 OR LESS per item, see 5009.
For Printing Supplies, see 0309.
0610. Microfilm, Microfile, and Microfiche (Capitalizable):
Expenditures over $5,000 per item for the purchase of microfilm, microfile, or
microfiche equipment.
For purchase of Microfilm, Microfile, and Mircofiche Equipment, $5,000 OR LESS
per item, see 5010.
For Microfilm, Microfile, and Microfiche Processing, see
0210.
For Microfilm, Microfile, and Microfiche Equipment Repair,
see 0230.
For Microfilm, Microfile, and Microfiche Supplies, see 0310.
For rental of microfilm, microfile, and microfiche equipment,
see 0416, Rent-Other.
0611. Photographic and Audio-Visual (Capitalizable):
Expenditures over $5,000 per item for equipment for (or related to) photography
and audio-visual.
Examples: Cameras, lenses, light meters, tripods,
projectors, tape recorders, etc.
For purchase of Photographic and Audio-Visual Equipment, $5,000 OR LESS per
item, see 5011.
For Photographic/Audio-Visual Equipment Repair, see 0211.
For Photographic/Audio-Visual Supplies, see 0311.
0612. Buses and Other Vehicles to Transport Children (Capitalizable):
Expenditures over $5,000 per item for self-propelled vehicles to transport
children.
For purchase of Buses and Other Vehicles to Transport Children, $5,000 OR LESS
per item, see 5012.
0615. Client/Patient Program (Capitalizable):
Expenditures over $5,000 per item for equipment purchased for client/patients. To
include expenditures for rental payments for clients/patients
when these payments are converted to purchases. For Case
Services equipment purchases use appropriate equipment
and case service code in 11XX series.
For purchase of Client/Patient Program Equipment $5,000 OR LESS per item, see 5015.
0616. Agriculture, Marine, and Forestry Equipment (Capitalizable):
Expenditures over $5,000 per item for livestock, vehicles, and other inanimate
equipment purchased for agricultural, marine and forestry
purposes.
Examples: Tractors, plows, trailers, livestock, boats, etc.
For purchase of Agriculture, Marine, and Forestry Equipment, $5,000 OR LESS per
item, see 5016.
For Agriculture, Marine, and Forestry Equipment Repair, see
0230.
For Agriculture, Marine, and Forestry Supplies, see 0316.
For rental of agriculture, marine, and forestry equipment, see
0416, Rental-Other.
0617. Aircraft (Capitalizable):
Expenditures over $5,000 per item for airplanes or new replacement airplane
engines and related equipment.
For purchase of Aircraft Equipment, $5,000 OR LESS per item, see 5017.
For Aircraft Supplies, see 0308.
0618. Library Books, Maps, and Film (Capitalizable):
Expenditures over $5,000 per item for library books, films, periodicals, historical
or educational maps, magazines and other publications to
be retained for permanent use. Includes audio and video
materials retained for permanent use. Also includes
educational cassettes, story tapes, and diskettes.
For purchase of Library Books, Maps, and Film, $5,000 OR LESS per item, see 5018.
0620. Major Tools and Other Motorized Equipment (Capitalizable):
Expenditures over $5,000 per item for major tools and motorized equipment not
otherwise classified. To include road equipment purchased
by the Department of Transportation.
Examples: Table saw, chain saw, forklift, grass mowers,
bush hog, generators, etc.
For purchase of Major Tools and Other Motorized Equipment, $5,000 OR LESS per
item, see 5020.
0623. Capital Lease Executory Cost-Equipment:
Use this code to pay executory costs such as insurance,
maintenance and taxes. This object code should be used to
pay any other charges which are not principal and interest
on capital lease or installment purchases agreements. Use
object codes 0624 and 0625 for the principal and interest
portions of the payment.
0624. Capital Lease Principal Payments-Equipment:
Use this object code to pay non-State parties for the use or
right of possession of equipment under capital leases or
installment purchases. Do not use this object code to pay
another State agency. Use this object code for principal
payments only-not for interest payments, executory costs, or
payments on operating leases. See the State Treasurer's
Office Lease Reporting Package for definitions of capital
and operating lease. Before you use object 0624, the
Comptroller General's Office must have a copy of the
amortization schedule on file.
Use object code 0824-not-0624 for principal payments on obligations under the State Treasurer's Office Master Lease Program.
Use object code 0811-not 0624 for principal payments on
Installment Purchase Program Notes.
Use other 06xx and 50xx object codes only for outright purchases-not
capital leases.
Also see 0401, 0403,
0404, 0405, and
0416 for payments on
operating leases (rent).
Also see 0625 for Capital Lease Interest Payments-
Equipment.
0625. Capital Lease Interest Payments-Equipment:
Use this code to pay interest to non-State parties on capital
leases or installment purchases of equipment. See the
State Treasurer's Office Lease Reporting Package for the
definition of a capital lease. Do not use this object code for
payments to other State agencies or for executory costs. Use object code 0825-not-0625 for interest payments on obligations under the State Treasurer's Office Master Lease Program.
Use object code 0812-not 0625-for interest payments on
Installment Purchase Program Notes.
0626. Exhibits and Collection (Capitalizable):
Expenditures over $5,000 per item or collection for antiques, exhibits, paintings,
fossils, artifacts, monuments, sculptures, and other items purchased for or used in
displays in museums and archives.
For purchase of Exhibits and Collections, $5,000 OR LESS per item or collection,
see 5026.
0627. Law Enforcement Equipment (Capitalizable):
Expenditures over $5,000 per item for the purchase of law enforcement
equipment. To include guns, bomb tanks, surveillance
equipment, drug dogs, etc.
For purchase of Law Enforcement Equipment, $5,000 OR LESS per item, see 5027.
0628. Television/Radio Engineering Equipment (Capitalizable):
Expenditures over $5,000 per item for television, radio and related engineering
equipment.
For purchase of Television/Radio Engineering Equipment, $5,000 OR LESS per item,
see 5028.
Repairs for this equipment should be charged to 0230 -
General Repairs.
0635. Communications Equipment (Capitalizable):
Expenditures over $5,000 per item for equipment of a communications nature for
law enforcement, aircraft, automobile, administrative, mobile
or fixed station.
Examples: C. B. radios, walkie-talkies, mobile radios,
cellular phones and related equipment.
For purchase of Communications Equipment, $5,000 OR LESS per item, see 5035.
0640. Telephone Equipment (Capitalizable):
Expenditures over $5,000 per item for the purchase and/or lease/purchase of
office telephone equipment. This includes telephones and
all peripheral equipment needed to install a telephone
system in an office.
For purchase of Telephone Equipment, $5,000 OR LESS per item see 5040.
For telephone line charges, see 0216.
For purchase of additional or replacement telephones, see
0301.
For travel related telephone charges, see 0506 or
0516.
0651. Factory Equipment (Capitalizable):
Expenditures over $5,000 per item for equipment used in the
manufacturing process.
Examples: Drill Press, Stamping Machine, etc.
For purchase of Factory Equipment, $5,000 OR LESS per item, see
5051.
For Factory Supplies, see 0351.
For Factory Services, see 0251.
For Raw Materials, see 0902.
For Equipment Repairs, see 0230.
For Equipment Repair Parts, see 0321.
0690. Equipment - Lump Sum:
Used by colleges and universities to draw down
appropriations for equipment.
0699. Other Equipment (Capitalizable):
Expenditures over $5,000 per item for equipment not otherwise classified.
For purchase of Other Equipment, $5,000 OR LESS per item, see 5099.