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.